The Ordering of Residence and Source Country Taxes and the OECD Pillar Two Global Minimum Tax

Arnold, B.J.

The Ordering of Residence and Source Country Taxes and the OECD Pillar Two Global Minimum Tax

Journal

Author

Arnold, B.J.

Country

International; OECD

Published Date

6 May 2022

Issue

Bulletin for International Taxation 2022 (Volume 76), No. 5

DOI

https://doi.org/10.59403/p3796g

Document

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The author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal.

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The Ordering of Residence and Source Country Taxes and the OECD Pillar Two Global Minimum Tax