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~type_genre:"Aufsatz in Zeitschrift"
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Search: subject:"Pillar Two"
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Pillar Two
5
Corporate taxation
3
International tax law
3
Internationales Steuerrecht
3
OECD countries
3
OECD-Staaten
3
Steuervergünstigung
3
Tax incentive
3
Unternehmensbesteuerung
3
international taxation
3
BEPS
2
GloBE
2
Welt
2
World
2
tax incentives
2
Abschreibung
1
Accounting
1
Auslandsinvestition
1
Befolgungskosten
1
Compliance costs
1
Deferred Tax liability
1
Depreciation
1
ED/2023/1
1
EU countries
1
EU-Staaten
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FDI
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Foreign investment
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Global Minimum Tax
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Handelsabkommen
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IAS 12
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IIA
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Inclusive Framework
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Inflation
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Inflation Reduction Act
1
Investitionspolitik
1
Investment policy
1
Multinationales Unternehmen
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OECD
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OECD Pillar Two
1
Pillar One
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7
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Aufsatz in Zeitschrift
Working Paper
8
Article in journal
7
Arbeitspapier
6
Graue Literatur
6
Non-commercial literature
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Owens, Jeffrey
2
Wamuyu, Ruth
2
Busch, Julia
1
Faulhaber, Lilian V.
1
Ferreira Liotti, Belisa
1
Hanlon, Michelle Lee
1
Lazarov, Ivan
1
Liotti, Belisa Ferreira
1
Ndubai, Joy Waruguru
1
Nessa, Michelle
1
Schanz, Deborah
1
Zhou, Mingjun
1
Zwirner, Christian
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National tax journal
2
Transnational corporations : investment and development
2
Accounting & taxation : AT
1
Fiscal studies : the journal of the Institute for Fiscal Studies
1
IRZ : Zeitschrift für internationale Rechnungslegung
1
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ECONIS (ZBW)
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1
Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax
Schanz, Deborah
- In:
Fiscal studies : the journal of the Institute for …
44
(
2023
)
1
,
pp. 53-60
Persistent link: https://www.econbiz.de/10014301458
Saved in:
2
Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under
Pillar
Two
Wamuyu, Ruth
;
Liotti, Belisa Ferreira
;
Owens, Jeffrey
- In:
Transnational corporations : investment and development
30
(
2023
)
1
,
pp. 49-77
Persistent link: https://www.econbiz.de/10014307248
Saved in:
3
The treatment of tax incentives under
Pillar
Two
Ferreira Liotti, Belisa
;
Ndubai, Joy Waruguru
;
Wamuyu, Ruth
- In:
Transnational corporations : investment and development
29
(
2022
)
2
,
pp. 25-46
Persistent link: https://www.econbiz.de/10013499684
Saved in:
4
The effect of a last-minute change in the inflation Reduction Act : estimates from large corporations’ deferred tax liabilities
Zhou, Mingjun
- In:
Accounting & taxation : AT
15
(
2023
)
2
,
pp. 117-127
Persistent link: https://www.econbiz.de/10014492457
Saved in:
5
Pillar
Two
's built-in escape hatch
Faulhaber, Lilian V.
- In:
National tax journal
76
(
2023
)
1
,
pp. 167-192
Persistent link: https://www.econbiz.de/10014317785
Saved in:
6
The use of financial accounting information in the OECD BEPS 2.0 project : a discussion of the rules and concerns
Hanlon, Michelle Lee
;
Nessa, Michelle
- In:
National tax journal
76
(
2023
)
1
,
pp. 193-232
Persistent link: https://www.econbiz.de/10014317789
Saved in:
7
ED/2023/1 - geplante vorübergehende Ausnahme bei latenten Steuern im Zusammenhang mit Ertragsteuern der OECD-Säule-2-Regeln
Busch, Julia
;
Zwirner, Christian
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
18
(
2023
)
4
,
pp. 154-156
Persistent link: https://www.econbiz.de/10014259265
Saved in:
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