Administration and transition rules

Stefano Castagna

Chapter 9 in Pillar Two of the Inclusive Framework on BEPS, 2024, pp 357-384 from Edward Elgar Publishing

Abstract: This chapter examines the administration and transition of the GloBE Rules. It begins by looking at filing and the GloBE Information Return, and Safe Harbours and administrative support. It concludes with an analysis of the rules that provide transitional relief.

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