Pillar II of the Digital Debate: Our View on the Approach Towards Blending and Substance Carve Outs to Determine Effective Tax Rates

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Version: Final published version
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Serval ID
serval:BIB_23C4F6F85CFE
Type
Article: article from journal or magazin.
Collection
Publications
Institution
UNIL/CHUV
Title
Pillar II of the Digital Debate: Our View on the Approach Towards Blending and Substance Carve Outs to Determine Effective Tax Rates
Journal
Kluwer International Tax Blog
Author(s)
Chand V., Romanovska K.
Publication state
Published
Issued date
18/09/2020
Language
english
URN
urn:nbn:ch:serval-BIB_23C4F6F85CFE0
OAI-PMH
oai:serval.unil.ch:BIB_23C4F6F85CFE
Publisher's website
http://kluwertaxblog.com/2020/09/18/pillar-ii-of-the-digital-debate-our-view-on-the-approach-towards-blending-and-substance-carve-outs-to-determine-effective-tax-rates/
Create date
22/09/2020 9:48
Last modification date
06/12/2021 7:08
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