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Chapter 3 Articles

Explore all articles under Chapter 3.

Chapter 3
Article 8 - Computation of the Effective Tax Rate
Chapter 3
Article 9 - Computation of the Tax
Chapter 3
Article 10 - Substance-based Income Exclusion
Chapter 3
Article 11 - Joint Ventures
Chapter 3
Article 12 - De Minimis Exclusion
Chapter 3
Article 13 - Transitional Country-by-Country Reporting Safe Harbor
Chapter 3
Article 14 - Simplified Computation Safe Harbor
Chapter 3
Article 15 - Exclusion for Initial Phase of International Activity
Chapter 3
Article 16 - Corporate Restructuring and Transfer of Assets and Holding Structures