Advances in the new international taxation and challenges for Latin America and the Caribbean
Inter-American Development Bank
MAY 31, 2022
The administration of the tax would require a single tax return (consolidated balance sheet of the mega MNE) to be filed with the tax authorities of the country where the ultimate parent company is domiciled, and the information would be shared with the other countries. They also do not include the introduction of a general QDMT.
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