Subject to Tax Rule
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/subject-to-tax-rule.html
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The Subject to Tax Rule (STTR) is a key component of Pillar Two of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal...
