UTPR: Potential conflicts with international law?

Author(s):
Hongler, P.; Mosquera Valderrama, I.J. (0000-0002-6725-0552); Debelva, F.; Chand, V.; Chaisse, J.
Published
2023
Publication type
Article / Letter to editor

Abstract

In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the lens of an international law assessment.

Pillar 2International lawCustomary international lawTaxationInternational taxationTax governance
Date issued
2023-07-10
Language
English
Is part of
Tax Notes International (2023), Vol. 111, p. 141-151
hdl
1887/3716521
doi
10.5281/zenodo.8255675
URL
https://www.taxnotes.com/special-reports/digital-economy/utpr-potential-conflicts-international-law/2023/07/07/7gy40

Funding

Sponsorship
Seventh Framework Programme (FP7)
Grant number
758671