Computation of GloBE Income or Loss: Allocation of Income or Loss Between a Main Entity and a Permanent Establishment, and From a Flow-Through Entity

Kasper Dziurdz, Christoph Marchgraber

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Original languageEnglish
Title of host publicationAnnotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2)
EditorsStefano Grilli, Dennis Weber
PublisherKluwer Law International
ISBN (Print)9789403543161
Publication statusPublished - 2024

JEL classifications

  • k34 - Tax Law

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