Tax neutrality and Distribution Regimes

Hernández González-Barreda, Pablo Andrés

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Campo DC	Valor	Lengua/Idioma
dc.contributor.author	Hernández González-Barreda, Pablo Andrés	es-ES
dc.date.accessioned	2025-02-03T16:40:13Z	-
dc.date.available	2025-02-03T16:40:13Z	-
dc.date.issued	2024-09-17	es_ES
dc.identifier.uri	https://doi.org/10.4337/9781035312382.00016	es_ES
dc.description	Capítulos en libros	es_ES
dc.description.abstract	.	es-ES
dc.description.abstract	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.	en-GB
dc.format.mimetype	application/pdf	es_ES
dc.language.iso	en-GB	es_ES
dc.publisher	ElgarOnline (, Reino Unido)	es_ES
dc.rights		es_ES
dc.rights.uri		es_ES
dc.source	Libro: Pillar Two of the Inclusive Framework on BEPS, Página inicial: 287, Página final: .335	es_ES
dc.title	Tax neutrality and Distribution Regimes	es_ES
dc.type	info:eu-repo/semantics/bookPart	es_ES
dc.description.version	info:eu-repo/semantics/publishedVersion	es_ES
dc.rights.holder	embargado hasta septiembre 2025	es_ES
dc.rights.accessRights	info:eu-repo/semantics/restrictedAccess	es_ES
dc.keywords	.	es-ES
dc.keywords	UPE; Flow-through Entity; GloBE; Deductible dividend regimes; Reduction regime; Eligible tax systems; Investment Entities; Taxable Distribution Method	en-GB
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