The Resource Do GILTI + BEAT + BMT = GloBE?

Do GILTI + BEAT + BMT = GloBE?

Label
Do GILTI + BEAT + BMT = GloBE?
Title
Do GILTI + BEAT + BMT = GloBE?
Creator
Subject
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?
Publication

Library Locations

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