Die Umsetzung der GloBE Rules (Pillar Two) in den USA

About ten years ago, the OECD, together with the G20 countries, launched the BEPS project with the aim of adapting existing international tax structures to progressive globalisation. As a result or as part of this project, 139 countries have now participated in the development of an internationally...

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Bibliographic Details
Main Author: Schmidt, Nina (auth)
Format: Electronic Book Chapter
Published: Baden-Baden Nomos Verlagsgesellschaft mbH & Co. KG 2023
Series:Young Academics: Internationales Steuerrecht 2
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