{"id":6772,"date":"2023-07-13T12:00:00","date_gmt":"2023-07-13T15:00:00","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=6772"},"modified":"2024-03-29T01:20:28","modified_gmt":"2024-03-29T04:20:28","slug":"effective-tax-rate-criteria-and-source-taxation-under-the-oecds-pillar-two-proposals","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/effective-tax-rate-criteria-and-source-taxation-under-the-oecds-pillar-two-proposals\/","title":{"rendered":"Effective Tax Rate Criteria and Source Taxation under the OECD\u2019s Pillar Two Proposals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6772\" class=\"elementor elementor-6772\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67ccdc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67ccdc4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0986dc0\" data-id=\"0986dc0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-612b7a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"612b7a2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9401df3\" data-id=\"9401df3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79ef82e elementor-align-left elementor-widget elementor-widget-button\" data-id=\"79ef82e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/research.ibfd.org\/#\/doc?url=\/collections\/bit\/html\/bit_2023_09_o2_2.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">IBFD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cdbe72a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cdbe72a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c3a929\" data-id=\"2c3a929\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e673a2 elementor-widget elementor-widget-text-editor\" data-id=\"9e673a2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 14px; font-style: normal; font-weight: 400;\">This article aims to analyse how the effective tax rate criteria of the OECD\u2019s Inclusive Framework Pillar Two proposal affects source taxation, particularly with regard to its effects on developing countries as Source Countries.<\/span><br><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d607fe1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d607fe1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0272eec\" data-id=\"0272eec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70faa47 elementor-widget elementor-widget-text-editor\" data-id=\"70faa47\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 14px; font-family: var( --e-global-typography-text-font-family ), Sans-serif;\">L.E. Schoueri &amp; B.C. Fettermann Nogueira dos Santos, Effective Tax Rate Criteria and Source Taxation under the OECD\u2019s Pillar Two Proposals, 77 Bull. Intl. Taxn. 9 (2023), Journal Articles &amp; Opinion Pieces IBFD.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>IBFD This article aims to analyse how the effective tax rate criteria of the OECD\u2019s Inclusive Framework Pillar Two proposal affects source taxation, particularly with regard to its effects on developing countries as Source Countries. L.E. Schoueri &amp; B.C. Fettermann Nogueira dos Santos, Effective Tax Rate Criteria and Source Taxation under the OECD\u2019s Pillar Two &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/schoueri.com.br\/en\/effective-tax-rate-criteria-and-source-taxation-under-the-oecds-pillar-two-proposals\/\"> <span class=\"screen-reader-text\">Effective Tax Rate Criteria and Source Taxation under the OECD\u2019s Pillar Two Proposals<\/span> Leia mais &raquo;<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[48],"tags":[172,116],"class_list":["post-6772","post","type-post","status-publish","format-standard","hentry","category-articles-book-chapters","tag-direito-tributario-internacional-pillar-two","tag-international-tax-law"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6772","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/comments?post=6772"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6772\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=6772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=6772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=6772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}