Essays about: "Pillar Two GloBE Rules Developing Countries"

Found 1 essay containing the words Pillar Two GloBE Rules Developing Countries.

1. 1. Pillar Two and Developing Countries: What to Expect?

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Hafssa Manar; [2023]
   Keywords : Pillar Two GloBE Rules Developing Countries;

   Abstract : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. READ MORE