Perimeter of GloBE Rules

Sebastiano Garufi Giuliani

Chapter 1 in Pillar Two of the Inclusive Framework on BEPS, 2024, pp 21-60 from Edward Elgar Publishing

Abstract: This chapter examines the perimeter of the GloBE rules, setting out the definition of Multinational Entities (MNE) Group and Group. It also considers entities that are excluded, and the threshold for the application of the rules.

Keywords: Law - Academic; Law - Professional (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781035312382.00010 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:22338_1

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().