The Resource Do GILTI + BEAT + BMT = GloBE?
Do GILTI + BEAT + BMT = GloBE?
Resource Information
The item Do GILTI + BEAT + BMT = GloBE? 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 Do GILTI + BEAT + BMT = GloBE? 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
- The author considers the interaction of the global intangible low-taxed income (GILTI), the base erosion and anti-abuse tax (BEAT) and the recently approved (August 2022) book minimum tax (BMT) with the global minimum tax (GloBE Proposal, agreed to by over 135 countries under an OECD framework). The author raises questions concerning the hierarchy in the application of different regimes, and examines the technical differences between the various minimum taxes outlined in the GloBE model rules and the US GILTI, BEAT, and BMT. The author contends that the minimum taxes enacted by the United States are at least equivalent to the GloBE rules
- Language
- eng
- Label
- Do GILTI + BEAT + BMT = GloBE?
- Title
- Do GILTI + BEAT + BMT = GloBE?
- Language
- eng
- Summary
- The author considers the interaction of the global intangible low-taxed income (GILTI), the base erosion and anti-abuse tax (BEAT) and the recently approved (August 2022) book minimum tax (BMT) with the global minimum tax (GloBE Proposal, agreed to by over 135 countries under an OECD framework). The author raises questions concerning the hierarchy in the application of different regimes, and examines the technical differences between the various minimum taxes outlined in the GloBE model rules and the US GILTI, BEAT, and BMT. The author contends that the minimum taxes enacted by the United States are at least equivalent to the GloBE rules
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 12 ; p. 888-897
- http://library.link/vocab/creatorName
- Herzfeld, M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- minimum tax
- BEAT
- GILTI
- global minimum tax
- alternative minimum tax
- Pillar 2 (OECD)
- GloBE Proposal (OECD)
- Label
- Do GILTI + BEAT + BMT = GloBE?
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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/Do-GILTI--BEAT--BMT--GloBE/ymKKOUahgB8/" 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/Do-GILTI--BEAT--BMT--GloBE/ymKKOUahgB8/">Do GILTI + BEAT + BMT = GloBE?</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>
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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/Do-GILTI--BEAT--BMT--GloBE/ymKKOUahgB8/" 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/Do-GILTI--BEAT--BMT--GloBE/ymKKOUahgB8/">Do GILTI + BEAT + BMT = GloBE?</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>
