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http://www.diva-portal.org/smash/get/diva2:233545/FULLTEXT01.pdf WebSep 15, 2024 · The Model Rules provide details on two interlocking measures, the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR), whereby income taxed at less than 15% would be targeted for additional taxation. The IIR imposes a top-up tax on the ultimate parent entity of a low-taxed foreign subsidiary. green bay packers sports wear
ICLUSIO RATIG OF CLEA STEELS
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