Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
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The work Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
Resource Information
The work Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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Context of Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE ProposalWork of
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