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Pillar Two of the Inclusive Framework on BEPS

Editor

Listed:
  • Carlo Garbarino

Abstract

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.

Individual chapters are listed in the "Chapters" tab

Suggested Citation

  • Carlo Garbarino (ed.), 2024. "Pillar Two of the Inclusive Framework on BEPS," Books, Edward Elgar Publishing, number 22338.
    • Handle: RePEc:elg:eebook:22338
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    File URL: https://www.elgaronline.com/view/book/9781035312382/9781035312382.xml
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    Keywords

    Law - Academic; Law - Professional;

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