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If Pillar 1 Needs an MLI, Why Doesn’t Pillar 2?
en
August 29. 2022
If Pillar 1 Needs an MLI, Why Doesn’t Pillar 2?
Authors:
Lucas Giardelli
,
Warren S. Payne
,
Juan F. Lopez Valek
,
Gary B. Wilcox
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Quelle:
Tax Notes
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In this article, the authors examine the necessity of including a multilateral instrument in the inclusive framework workplan to help participating countries effectively implement pillar 2 in a manner consistent with their existing treaty network
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Tax Notes Federal
Tax Notes International
Authors
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Partner
Lucas Giardelli
New York
+1 212 506 2238
lgiardelli
@mayerbrown.com
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Associate
Juan F. Lopez Valek
New York
+1 212 506 2471
jlopezvalek
@mayerbrown.com
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Senior Advisor
Warren S. Payne
Washington DC
+1 202 263 3831
wpayne
@mayerbrown.com
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Partner
Gary B. Wilcox
Washington DC
+1 202 263 3399
gwilcox
@mayerbrown.com
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