Pillar Two of the Inclusive Framework on BEPS: A Problem-solving Approach

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Pillar Two of the Inclusive Framework on BEPS: A Problem-solving Approach

Adopting a practical problem-solving approach, this book critically analyses the recent OECD Global Anti-Base Erosion Model Rules that have been adopted to address the tax challenges arising from the digitalisation of the economy. It provides a clear and systematic explanation of Pillar Two and the OECD policies, which are now being implemented in a variety of national tax systems.

Statement of Responsibility

Author(s)

Carlo Garbarino - Personal Name

Edition

Call Number

10 PIL car

ISBN/ISSN

978 1 03531 237 5

Subject(s)

Classification

10 PIL car

Series Title

GMD

Book

Language

English

Publisher

Edward elgar publishing

Publishing Year

2024

Publishing Place

United kingdom

Collation

408p.; 21cm

Specific Detail Info

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