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Dynamics of Group perimeter

In: Pillar Two of the Inclusive Framework on BEPS

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  • Giulio Allevato

Abstract

This chapter will discuss in detail the Model Rule P2 provisions related to the application of the GloBE Rules to corporate restructuring (including mergers, acquisitions and demergers) and to certain business structures such as JV and Multi-Parented MNE Groups.

Suggested Citation

  • Giulio Allevato, 2024. "Dynamics of Group perimeter," Chapters, in: Carlo Garbarino (ed.), Pillar Two of the Inclusive Framework on BEPS, chapter 8, pages 336-356, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22338_8
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035312382.00017
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    Keywords

    Law - Academic; Law - Professional;

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