The Resource The GloBE income inclusion rule and its global character : complexities underlying its fully effective application

The GloBE income inclusion rule and its global character : complexities underlying its fully effective application

Label
The GloBE income inclusion rule and its global character : complexities underlying its fully effective application
Title
The GloBE income inclusion rule and its global character : complexities underlying its fully effective application
Creator
Subject
Language
eng
Summary
This article focuses on the challenges affecting the relationship between different tax systems (national, international and EU) within a context, like the current GloBE project, which is looking for appropriate tax measures applying on a global scale. In fact, the need of developing tax measures with a global character requires specific attention to be given to issues concerning the effectiveness of these measures in light of the relationship between the relevant tax systems. More specifically, the article analyses and evaluates the possibilities of guaranteeing a fully effective application of the GloBE income inclusion rule has been conducted on the basis of two crucial factors, i.e. (1) the compliance of the income inclusion rule with international tax treaty law and with EU tax law, and (2) the coordination between international tax treaty law and EU tax law
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no. 5/6 ; p. 220-235
http://library.link/vocab/creatorName
De Pietro, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • minimum tax
  • GloBE Proposal (OECD)
  • Inclusive Framework (OECD)
Label
The GloBE income inclusion rule and its global character : complexities underlying its fully effective application
Instantiates
Publication
Label
The GloBE income inclusion rule and its global character : complexities underlying its fully effective application
Publication

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