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The Resource Global minimum taxation? An analysis of the anti-base erosion initiative

Global minimum taxation? An analysis of the anti-base erosion initiative

Label
Global minimum taxation? An analysis of the anti-base erosion initiative
Title
Global minimum taxation? An analysis of the anti-base erosion initiative
Contributor
Subject
Language
  • eng
  • eng
Summary
The Global Anti-Base Erosion (GloBE) proposal entails what may constitute the greatest shift in the international tax regime since its inception. GloBE is meant to focus on the "remaining BEPS issues and seeks to develop rules that would provide jurisdictions with a right to 'tax back' where other jurisdictions have not exercised their primary taxing rights or the payment is otherwise subject to low levels of effective taxation". First proposed in early 2019, this corollary to the BEPS Project - sometimes referred to as "BEPS 2.0" - has been in the international spotlight and pressed ahead with unprecedented speed. This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the specifications offered by the October 2020 Pillar Two Blueprint Report. It covers not only the design and technical aspects of the Pillar Two package, addressing in depth each of the proposed rules (income inclusion, undertaxed payments, switchover and subject-to-tax), but also their interaction and certain overarching issues such as the determination of the minimum effective tax rate and the design of a global tax base. Furthermore, the book approaches the proposed rules dynamically, setting them against the backdrop of key legal and policy frameworks, such as: tax treaties, transfer pricing, EU law and US rules, such as GILTI and BEAT. Then, the book considers broader policy issues concerning the prospective implementation of the proposed rules, also by providing a specific focus on the challenges and opportunities for developing countries. By way of conclusion, the volume addresses the interaction between the debates on Pillar Two and Pillar One, including the potential for simplification of the proposed rules
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Perdelwitz, A
  • Turina, A
Series statement
IBFD Tax Research Series
Series volume
vol. 4
http://library.link/vocab/subjectName
  • minimum tax
  • GloBE Proposal (OECD)
  • income inclusion rule (GloBE Proposal)
  • BEPS Project (OECD)
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • GILTI
  • BEAT
  • effective tax rate
  • switchover clause
  • undertaxed payments rule (OECD)
  • subject to tax
  • tax treaty
  • transfer pricing
  • EU law
  • developing countries
Label
Global minimum taxation? An analysis of the anti-base erosion initiative
Instantiates
Publication
Contents
  • Chapter 1: Introducing Pillar two : towards a global minimum effective tax rate
  • De Lillo, F.
  • ; p. 3-29
  • Chapter 2: The GloBE tax base : road to the jurisdictional effective tax rate
  • Calderón Manrique, D.
  • ; p. 31-54
  • Chapter 3: The income inclusion rule
  • Agianni, V.
  • Offermanns, R.H.M.J.
  • Schellekens, M.
  • ; p. 55-97
  • Chapter 4: The switch-over rule
  • Gerzova, L.
  • Rodriguez, B. (Benjamin)
  • ; p. 99-131
  • Chapter 5: The undertaxed payments rule
  • Morales, T.
  • Popa, O.
  • ; p. 133-165
  • Chapter 6: The subject-to-tax rule
  • Alvarado, M.
  • Offermanns, R.H.M.J.
  • ; p. 167-189
  • Chapter 7: Coordination and rule order
  • Gallo, G.
  • Perdelwitz, A.
  • ; p. 199-231
  • Chapter 8: Interaction of Pillar two with tax treaties
  • Andrade Rodríguez, B.
  • Nouel, L.
  • ; p. 235-262
  • Chapter 9: Pillar two and transfer pricing
  • Hagelin, J.
  • Duvauchelle, J-E.
  • ; p. 263-282
  • Chapter 10: Pillar two and EU law
  • Nogueira, J.F. Pinto
  • Turina, A.
  • ; p. 283-313
  • Chapter 11: Pillar two from the US perspective
  • Rienstra, J.G.
  • ; p. 315-355
  • Chapter 12: The Pillar two initiative and developing countries
  • Marsit, S.
  • ; p. 357-393
  • Chapter 13: The implementation of Pillar two
  • De Lillo, F.
  • ; p. 395-414
  • Chapter 14: The way ahead : policy consistency and sustainability of the GloBE Proposal
  • Pistone, P.
  • Turina, A.
  • ; p. 415-436
Extent
xxviii, 468 p.
Isbn
9789087226749
Isbn Type
(print)
Note
20210309
Label
Global minimum taxation? An analysis of the anti-base erosion initiative
Publication
Contents
  • Chapter 1: Introducing Pillar two : towards a global minimum effective tax rate
  • De Lillo, F.
  • ; p. 3-29
  • Chapter 2: The GloBE tax base : road to the jurisdictional effective tax rate
  • Calderón Manrique, D.
  • ; p. 31-54
  • Chapter 3: The income inclusion rule
  • Agianni, V.
  • Offermanns, R.H.M.J.
  • Schellekens, M.
  • ; p. 55-97
  • Chapter 4: The switch-over rule
  • Gerzova, L.
  • Rodriguez, B. (Benjamin)
  • ; p. 99-131
  • Chapter 5: The undertaxed payments rule
  • Morales, T.
  • Popa, O.
  • ; p. 133-165
  • Chapter 6: The subject-to-tax rule
  • Alvarado, M.
  • Offermanns, R.H.M.J.
  • ; p. 167-189
  • Chapter 7: Coordination and rule order
  • Gallo, G.
  • Perdelwitz, A.
  • ; p. 199-231
  • Chapter 8: Interaction of Pillar two with tax treaties
  • Andrade Rodríguez, B.
  • Nouel, L.
  • ; p. 235-262
  • Chapter 9: Pillar two and transfer pricing
  • Hagelin, J.
  • Duvauchelle, J-E.
  • ; p. 263-282
  • Chapter 10: Pillar two and EU law
  • Nogueira, J.F. Pinto
  • Turina, A.
  • ; p. 283-313
  • Chapter 11: Pillar two from the US perspective
  • Rienstra, J.G.
  • ; p. 315-355
  • Chapter 12: The Pillar two initiative and developing countries
  • Marsit, S.
  • ; p. 357-393
  • Chapter 13: The implementation of Pillar two
  • De Lillo, F.
  • ; p. 395-414
  • Chapter 14: The way ahead : policy consistency and sustainability of the GloBE Proposal
  • Pistone, P.
  • Turina, A.
  • ; p. 415-436
Extent
xxviii, 468 p.
Isbn
9789087226749
Isbn Type
(print)
Note
20210309

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