On the interrelation between of the global minimum corporate tax legal structure and the rules for countering hybrid mismatch arrangements
Автор: Kharin Alexander Konstantinovich
Журнал: Евразийская адвокатура @eurasian-advocacy
Рубрика: Политика и экономика Евразии
Статья в выпуске: 4 (59), 2022 года.
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This article discusses the mechanism of the global minimum corporate tax, as well as some issues of its interaction with the rules for neutralizing the effects of hybrid mismatch arrangements on the worldwide tax base.
Hybrid mismatch arrangements, hybrid structured arrangements, hybrid schemes, dtt, double taxation treaties, mli, beps, international taxation, international tax law, the principle of tax certainty, saar, special anti-tax avoidance rules, global minimum tax, pillar 2, globe
Короткий адрес: https://sciup.org/140296711
IDR: 140296711 | DOI: 10.52068/2304-9839_2022_59_4_105
