The Resource Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
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The item Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation 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 Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation 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
- On 20 December 2021, the OECD Inclusive Framework finally published the long-awaited OECD Model Rules for the implementation of a global minimum taxation regime (Pillar II or GloBE). The template for national legislators, originally announced as early as 30 November 2021, contains a 45-page extremely complex and comprehensive set of rules with an additional 15 pages of necessary legal definitions. If the OECD has its way, national legislators should transpose the rules into domestic laws as early as 2022 and they should already become effective in 2023. Only two days after the release of the OECD Model Rules, the European Commission showed a strong commitment and also published a proposal for a directive which is strongly based on the OECD proposed draft legislation. In this article, the author provides a first commentary on the comprehensive set of rules for a future system of global minimum taxation and its planned implementation within the EU
- Language
- eng
- Label
- Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
- Title
- Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
- Language
- eng
- Summary
- On 20 December 2021, the OECD Inclusive Framework finally published the long-awaited OECD Model Rules for the implementation of a global minimum taxation regime (Pillar II or GloBE). The template for national legislators, originally announced as early as 30 November 2021, contains a 45-page extremely complex and comprehensive set of rules with an additional 15 pages of necessary legal definitions. If the OECD has its way, national legislators should transpose the rules into domestic laws as early as 2022 and they should already become effective in 2023. Only two days after the release of the OECD Model Rules, the European Commission showed a strong commitment and also published a proposal for a directive which is strongly based on the OECD proposed draft legislation. In this article, the author provides a first commentary on the comprehensive set of rules for a future system of global minimum taxation and its planned implementation within the EU
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 32 (2022), no. 1 ; p. 2-16
- http://library.link/vocab/creatorName
- Bendlinger, V
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- global minimum tax
- GloBE Proposal (OECD)
- Pillar 2 (OECD)
- top-up tax
- IIR (OECD)
- UTPR (OECD)
- Label
- Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
- Label
- Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
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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/Die-OECD-Model-Rules-f%C3%BCr-ein-globales/v10PAHtsNxc/" 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/Die-OECD-Model-Rules-f%C3%BCr-ein-globales/v10PAHtsNxc/">Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
