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Pillar 2 and Specific Benefits for Multinationals

U of Michigan Public Law Research Paper Forthcoming

U of Michigan Law & Econ Research Paper Forthcoming

5 Pages Posted: 19 Aug 2024

See all articles by Reuven S. Avi-Yonah

Reuven S. Avi-Yonah

University of Michigan Law School

Date Written: August 18, 2024

Abstract

This paper describes the limits on providing specific benefits under pillar 2

Keywords: Tax Notes Int'l, May 13, 2024, p. 995. 2

Suggested Citation

Avi-Yonah, Reuven S., Pillar 2 and Specific Benefits for Multinationals (August 18, 2024). U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming, Available at SSRN: https://ssrn.com/abstract=4929128

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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