The Resource The case for domestic minimum taxes on multinationals
The case for domestic minimum taxes on multinationals
Resource Information
The item The case for domestic minimum taxes on multinationals 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 The case for domestic minimum taxes on multinationals 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
- In this article, the author examines the implications of a new rule in the pillar 2 model rules regarding qualified domestic minimum top-up tax. He argues that many countries would benefit from adopting domestic minimum taxes, which would take priority over the global minimum tax under the OECD’s global anti-base-erosion regime
- Language
- eng
- Label
- The case for domestic minimum taxes on multinationals
- Title
- The case for domestic minimum taxes on multinationals
- Language
- eng
- Summary
- In this article, the author examines the implications of a new rule in the pillar 2 model rules regarding qualified domestic minimum top-up tax. He argues that many countries would benefit from adopting domestic minimum taxes, which would take priority over the global minimum tax under the OECD’s global anti-base-erosion regime
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 105 (2022), no. 6 ; p. 667-674
- http://library.link/vocab/creatorName
- Noked, N
- Geographic coverage
-
- International
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- minimum tax
- MNE
- Pillar 2 (OECD)
- GloBE Proposal (OECD)
- global minimum tax
- developing countries
- Label
- The case for domestic minimum taxes on multinationals
- Label
- The case for domestic minimum taxes on multinationals
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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/The-case-for-domestic-minimum-taxes-on/IMZP_GwRn3M/" 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/The-case-for-domestic-minimum-taxes-on/IMZP_GwRn3M/">The case for domestic minimum taxes on multinationals</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/The-case-for-domestic-minimum-taxes-on/IMZP_GwRn3M/" 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/The-case-for-domestic-minimum-taxes-on/IMZP_GwRn3M/">The case for domestic minimum taxes on multinationals</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>
