Does Pillar 2 Qualify Transparent Entities and PEs as Residents Under Tax Treaties?

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

Zitat

@article{ee7c7590c13743f4b29bcd29553dbcdf,

title = "Does Pillar 2 Qualify Transparent Entities and PEs as Residents Under Tax Treaties?",

author = "Valentin Bendlinger",

year = "2024",

month = dec,

language = "English",

volume = "2024",

pages = "1823--1836",

journal = "Tax Notes International",

issn = "1048-3306",

publisher = "TaxAnalysts",

number = "116",

}