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The Uruguayan “Lock Rule”: Premonition of OECD/G20 Inclusive Framework on BEPS’s “GloBE proposal – Pillar Two”?

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Riccardi Sacchi,  Andrea Laura
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

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Riccardi Sacchi, A. L. (2019). The Uruguayan “Lock Rule”: Premonition of OECD/G20 Inclusive Framework on BEPS’s “GloBE proposal – Pillar Two”? GLOBTAXGOV.


Cite as: https://hdl.handle.net/21.11116/0000-0006-4141-7
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