Pillar Two and the Transitional Rule for Intra-Group Asset Transfers

Maarten de Wilde; Ying Than

doi:10.2139/ssrn.4483517

Pillar Two and the Transitional Rule for Intra-Group Asset Transfers

Maarten de Wilde, Ying Than

Tax Law

Research output: Contribution to journal › Article › Academic › peer-review

1 Citation (Scopus)

112 Downloads (Pure)

Abstract

In this article, the authors discuss the OECD/G20 Inclusive Framework’s technical guidance for governments on how the 15% minimum taxation under Pillar Two will operate regarding the transitional rule for intra-group asset transfers. They specifically examine cases where corporate taxation on realized capital gains is guaranteed in the exit jurisdiction.

Original language	English
Pages (from-to)	331-340
Number of pages	10
Journal	Bulletin for International Taxation
Volume	77
Issue number	8
DOIs	https://doi.org/10.2139/ssrn.4483517
Publication status	Published - Aug 2023

Bibliographical note

Publisher Copyright: © IBFD.

Research programs

SAI 2007-05 FA

Access to Document

10.2139/ssrn.4483517

SSRN-id4483517Final published version, 379 KBLicence: Article 25fa Dutch Copyright Act

https://www.ibfd.org/shop/journal/pillar-two-and-transitional-rule-intra-group-asset-transfers

Cite this

@article{1aa5d6e58a4a4989ae168e009b75c39e,

title = "Pillar Two and the Transitional Rule for Intra-Group Asset Transfers",

abstract = "In this article, the authors discuss the OECD/G20 Inclusive Framework{\textquoteright}s technical guidance for governments on how the 15\% minimum taxation under Pillar Two will operate regarding the transitional rule for intra-group asset transfers. They specifically examine cases where corporate taxation on realized capital gains is guaranteed in the exit jurisdiction.",

author = "\{de Wilde\}, Maarten and Ying Than",

note = "Publisher Copyright: {\textcopyright} IBFD.",

year = "2023",

month = aug,

doi = "10.2139/ssrn.4483517",

language = "English",

volume = "77",

pages = "331--340",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "8",

}

TY - JOUR

T1 - Pillar Two and the Transitional Rule for Intra-Group Asset Transfers

AU - de Wilde, Maarten

AU - Than, Ying

PY - 2023/8

Y1 - 2023/8

N2 - In this article, the authors discuss the OECD/G20 Inclusive Framework’s technical guidance for governments on how the 15% minimum taxation under Pillar Two will operate regarding the transitional rule for intra-group asset transfers. They specifically examine cases where corporate taxation on realized capital gains is guaranteed in the exit jurisdiction.

AB - In this article, the authors discuss the OECD/G20 Inclusive Framework’s technical guidance for governments on how the 15% minimum taxation under Pillar Two will operate regarding the transitional rule for intra-group asset transfers. They specifically examine cases where corporate taxation on realized capital gains is guaranteed in the exit jurisdiction.

UR - http://www.scopus.com/inward/record.url?scp=85176152585&partnerID=8YFLogxK

U2 - 10.2139/ssrn.4483517

DO - 10.2139/ssrn.4483517

M3 - Article

AN - SCOPUS:85176152585

SN - 1819-5490

VL - 77

SP - 331

EP - 340

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 8

ER -

Pillar Two and the Transitional Rule for Intra-Group Asset Transfers

Abstract

Bibliographical note

Research programs

Access to Document

Other files and links

Fingerprint

Cite this