WORLDWIDE TAXATION OF MULTINATIONAL COMPANIES: EUROPEAN LIBEL

被引：0
|
作者：
Canuto, Enrique de Miguel [1 ]
机构：
[1] Univ Valencia, Fac Derecho, Valencia, Spain
来源：
REVISTA BOLIVIANA DE DERECHO | 2023年 / 36期
关键词：
Minimum tax rate; top-up tax;
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
The European Union has included in Directive 2022/2523 the GloBe Project or Pillar 2 of the OECD 2020, which gives rise, in multinational groups, to a top-up tax on corporate income, for the difference between the minimum rate of 15% and the entity's effective tax rate.
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页码：202 / 230
页数：29
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