OECD/International – Some Considerations on the Limitation of Substance-Based Carve-Out in the Income Inclusion Rule of Pillar Two

L.E. Schoueri, Some Considerations on the Limitation of Substance-Based Carve-Out in the Income Inclusion Rule of Pillar Two, 75 Bull, Intl. Taxn. 11/12 (2021), Journal Articles & Opinion Pieces IBFD.