The Resource GloBE - Lehren aus GILTI
GloBE - Lehren aus GILTI
Resource Information
The item GloBE - Lehren aus GILTI 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 GloBE - Lehren aus GILTI 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
- Due to the view that the progress of the BEPS project to date does not comprehensively address the problem of profit shifting, the introduction of minimum taxation is being discussed at the level of the Inclusive Framework (GloBE proposal). This article shows the effects of the US GILTI regulations used as an example for such a minimum taxation and discusses them against the background of the goals set for GloBE
- Language
- eng
- Label
- GloBE - Lehren aus GILTI
- Title
- GloBE - Lehren aus GILTI
- Language
- eng
- Summary
- Due to the view that the progress of the BEPS project to date does not comprehensively address the problem of profit shifting, the introduction of minimum taxation is being discussed at the level of the Inclusive Framework (GloBE proposal). This article shows the effects of the US GILTI regulations used as an example for such a minimum taxation and discusses them against the background of the goals set for GloBE
- Citation source
- In: Internationale SteuerRundschau. - Köln. - Vol. 8 (2019), no. 11 ; p. 400-407
- http://library.link/vocab/creatorName
- Schildgen, F
- Geographic coverage
- North America
- Language note
- German
- http://library.link/vocab/subjectName
-
- BEPS Project (OECD)
- minimum tax
- GloBE Proposal (OECD)
- GILTI
- profit shifting
- Inclusive Framework (OECD)
- Label
- GloBE - Lehren aus GILTI
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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/GloBE---Lehren-aus-GILTI/SYU8xOA840c/" 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/GloBE---Lehren-aus-GILTI/SYU8xOA840c/">GloBE - Lehren aus GILTI</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>
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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/GloBE---Lehren-aus-GILTI/SYU8xOA840c/" 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/GloBE---Lehren-aus-GILTI/SYU8xOA840c/">GloBE - Lehren aus GILTI</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>
