The Safe Harbours

P. 205-231

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  • Introduzione
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  • The Global Minimum Tax – Introductive remarks
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  • The initiatives and controls of the Tax Administrations involved
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  • Pillar 2 - Determining the Effective Tax Rate
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  • Determining GloBe income
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  • The tax breaks provided for in article 6 of the Italian tax reform and their compatibility with Pillar 2.
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  • Commented documents
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  • The Domestic Top-Up Tax.
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  • The Filing Obligations of the Constituent Entity
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  • The Safe Harbours
  • Pillar Two : a Comparative Analysis of Global Minimum Tax, between Nash Equilibrium and Policy Concerns
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• information

  doiCode: 10.1400/300768

  issn: 2282-2194

  Permalink: https://digital.casalini.it/10.1400/300768