Dynamics of Group perimeter

Giulio Allevato

Chapter 8 in Pillar Two of the Inclusive Framework on BEPS, 2024, pp 336-356 from Edward Elgar Publishing

Abstract: This chapter will discuss in detail the Model Rule P2 provisions related to the application of the GloBE Rules to corporate restructuring (including mergers, acquisitions and demergers) and to certain business structures such as JV and Multi-Parented MNE Groups.

Keywords: Law - Academic; Law - Professional (search for similar items in EconPapers)
Date: 2024
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