The Resource Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
Resource Information
The item Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article examines the switch-over rule for GloBE purposes and how (low-taxed) permanent establishments are generally dealt with under the GloBE proposal. Subsequently it describes the application of the GloBE proposal to permanent establishments, considering the subject-to tax rule, the calculation of the effective tax rate, the income inclusion rule, and the switch-over rule. Further, it discusses design issues with regard to the switch-over rule in both its current form and, as to be explored by the Inclusive Framework, on a standalone basis
- Language
- eng
- Label
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
- Title
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
- Language
- eng
- Summary
- This article examines the switch-over rule for GloBE purposes and how (low-taxed) permanent establishments are generally dealt with under the GloBE proposal. Subsequently it describes the application of the GloBE proposal to permanent establishments, considering the subject-to tax rule, the calculation of the effective tax rate, the income inclusion rule, and the switch-over rule. Further, it discusses design issues with regard to the switch-over rule in both its current form and, as to be explored by the Inclusive Framework, on a standalone basis
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 12 ; p. 986-994
- http://library.link/vocab/creatorName
- Schwarz, M. (Magdalena)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- GloBE Proposal (OECD)
- switchover clause
- PE
- subject to tax
- UTPR
- IIR
- subject to tax
- Pillar 2 (OECD)
- global minimum tax
- Inclusive Framework (OECD)
- Label
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
- Label
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Can-the-switch-over-rule-and-the-role-of/wrnjUTFkRDo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Can-the-switch-over-rule-and-the-role-of/wrnjUTFkRDo/">Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
