The Ordering of Residence and Source Country Taxes and the OECD Pillar Two Global Minimum Tax

Journal
Arnold, B.J.
International; OECD
Bulletin for International Taxation 2022 (Volume 76), No. 5
FormatPDF
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40
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45
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The author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal.