The Resource Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal

Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal

Label
Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
Title
Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
Creator
Subject
Language
eng
Summary
The results of the OECD BEPS project are only being incorporated into the international tax system, and yet the OECD is already planning the next major project: on 28 May 2019, the OECD published a "Program of Work" according to which the future tax policy should be based on two pillars. Pillar I aims to finally solve the problems already identified by the BEPS project, above all the so-called "nexus problem". Pillar II is dedicated to the "remaining BEPS issues" and intends to introduce a comprehensive system of minimum taxation to ensure a global minimum tax level. On 8 November 2019, a public consultation document on Pillar II was published, in which companies and interest groups were invited to share their views and suggestions on the technical implementation of a minimum tax regime by 2 December 2019. The author presents the results of the Pillar II consultation process in a condensed form
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 1 ; p. 16-31
http://library.link/vocab/creatorName
Bendlinger, V
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • digital economy
  • minimum tax
  • GloBE Proposal (OECD)
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • double taxation
  • tax sovereignty
  • compliance costs
Label
Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
Instantiates
Publication
Label
Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
Publication

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