The Resource GloBE - Lehren aus GILTI

GloBE - Lehren aus GILTI

Label
GloBE - Lehren aus GILTI
Title
GloBE - Lehren aus GILTI
Creator
Subject
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
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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