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http://hdl.handle.net/11531/97202| Título : | Tax neutrality and Distribution Regimes |
| Autor : | Hernández González-Barreda, Pablo Andrés |
| Fecha de publicación : | 17-sep-2024 |
| Editorial : | ElgarOnline (, Reino Unido) |
| Resumen : | . his chapter examines special tax regimes such as tax neutrality and Distribution Regimes and the application of the minimum tax rule under the GloBE Rules. It begins by looking at the Ultimate Parent Entity (UPE), which is a Flow-through Entity. It then considers UPEs that are subject to deductible dividend regimes, and units of the group that are subject to eligible tax systems. It concludes by considering investment entities. |
| Descripción : | Capítulos en libros |
| URI : | https://doi.org/10.4337/9781035312382.00016 |
| Aparece en las colecciones: | Artículos |
Ficheros en este ítem:
| Fichero | Tamaño | Formato | |
|---|---|---|---|
| 20252316350111_7 PABLO HERNANDEZ - ULTIMATE PARENT (1).pdf | 637,86 kB | Adobe PDF | Visualizar/Abrir Request a copy |
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