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

• מחבר ראשי: Schmidt, Nina (auth)
• פורמט: אלקטרוני Book Chapter
• יצא לאור: Baden-Baden Nomos Verlagsgesellschaft mbH & Co. KG 2023
• סדרה: Young Academics: Internationales Steuerrecht 2
• נושאים: LNUX; fiscal policy
• גישה מקוונת: DOAB: download the publication; DOAB: description of the publication

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...