The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?

This article critiques the formulaic approach to substance-based income exclusion (SBIE) under Pillar Two and offers recommendations to enhance coherence between Pillar One and Pillar Two.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2024-10-17
DOI
https://doi.org/10.59403/2teswgr
Citations
1
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.95
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?

M.S. Screpante
1 citations
International Transfer Pricing Journal
Taxation and Legal Issues
0.95
article

The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?

M.S. Screpante
article en
1 citations

Abstract

This article critiques the formulaic approach to substance-based income exclusion (SBIE) under Pillar Two and offers recommendations to enhance coherence between Pillar One and Pillar Two.

International Transfer Pricing JournalVol. 31(6)
Reduced inequalities
Openalex Percentile: Top 19%
Taxation and Legal Issues
0.95
DOISourceOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy? — M.S. Screpante · International Transfer Pricing Journal (2024) | TGRS Research Map | TGRS