The Resource Global minimum taxation? An analysis of the anti-base erosion initiative
Global minimum taxation? An analysis of the anti-base erosion initiative
Resource Information
The item Global minimum taxation? An analysis of the anti-base erosion initiative 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 2 library branches.
Resource Information
The item Global minimum taxation? An analysis of the anti-base erosion initiative 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 2 library branches.
- Summary
- The Global Anti-Base Erosion (GloBE) proposal entails what may constitute the greatest shift in the international tax regime since its inception. GloBE is meant to focus on the "remaining BEPS issues and seeks to develop rules that would provide jurisdictions with a right to 'tax back' where other jurisdictions have not exercised their primary taxing rights or the payment is otherwise subject to low levels of effective taxation". First proposed in early 2019, this corollary to the BEPS Project - sometimes referred to as "BEPS 2.0" - has been in the international spotlight and pressed ahead with unprecedented speed. This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the specifications offered by the October 2020 Pillar Two Blueprint Report. It covers not only the design and technical aspects of the Pillar Two package, addressing in depth each of the proposed rules (income inclusion, undertaxed payments, switchover and subject-to-tax), but also their interaction and certain overarching issues such as the determination of the minimum effective tax rate and the design of a global tax base. Furthermore, the book approaches the proposed rules dynamically, setting them against the backdrop of key legal and policy frameworks, such as: tax treaties, transfer pricing, EU law and US rules, such as GILTI and BEAT. Then, the book considers broader policy issues concerning the prospective implementation of the proposed rules, also by providing a specific focus on the challenges and opportunities for developing countries. By way of conclusion, the volume addresses the interaction between the debates on Pillar Two and Pillar One, including the potential for simplification of the proposed rules
- Language
- eng
- Extent
- xxviii, 468 p.
- Contents
-
- Chapter 1: Introducing Pillar two : towards a global minimum effective tax rate
- De Lillo, F.
- ; p. 3-29
- Chapter 2: The GloBE tax base : road to the jurisdictional effective tax rate
- Calderón Manrique, D.
- ; p. 31-54
- Chapter 3: The income inclusion rule
- Agianni, V.
- Offermanns, R.H.M.J.
- Schellekens, M.
- ; p. 55-97
- Chapter 4: The switch-over rule
- Gerzova, L.
- Rodriguez, B. (Benjamin)
- ; p. 99-131
- Chapter 5: The undertaxed payments rule
- Morales, T.
- Popa, O.
- ; p. 133-165
- Chapter 6: The subject-to-tax rule
- Alvarado, M.
- Offermanns, R.H.M.J.
- ; p. 167-189
- Chapter 7: Coordination and rule order
- Gallo, G.
- Perdelwitz, A.
- ; p. 199-231
- Chapter 8: Interaction of Pillar two with tax treaties
- Andrade Rodríguez, B.
- Nouel, L.
- ; p. 235-262
- Chapter 9: Pillar two and transfer pricing
- Hagelin, J.
- Duvauchelle, J-E.
- ; p. 263-282
- Chapter 10: Pillar two and EU law
- Nogueira, J.F. Pinto
- Turina, A.
- ; p. 283-313
- Chapter 11: Pillar two from the US perspective
- Rienstra, J.G.
- ; p. 315-355
- Chapter 12: The Pillar two initiative and developing countries
- Marsit, S.
- ; p. 357-393
- Chapter 13: The implementation of Pillar two
- De Lillo, F.
- ; p. 395-414
- Chapter 14: The way ahead : policy consistency and sustainability of the GloBE Proposal
- Pistone, P.
- Turina, A.
- ; p. 415-436
- Isbn
- 9789087226763
- Label
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Title
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Language
- eng
- Summary
- The Global Anti-Base Erosion (GloBE) proposal entails what may constitute the greatest shift in the international tax regime since its inception. GloBE is meant to focus on the "remaining BEPS issues and seeks to develop rules that would provide jurisdictions with a right to 'tax back' where other jurisdictions have not exercised their primary taxing rights or the payment is otherwise subject to low levels of effective taxation". First proposed in early 2019, this corollary to the BEPS Project - sometimes referred to as "BEPS 2.0" - has been in the international spotlight and pressed ahead with unprecedented speed. This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the specifications offered by the October 2020 Pillar Two Blueprint Report. It covers not only the design and technical aspects of the Pillar Two package, addressing in depth each of the proposed rules (income inclusion, undertaxed payments, switchover and subject-to-tax), but also their interaction and certain overarching issues such as the determination of the minimum effective tax rate and the design of a global tax base. Furthermore, the book approaches the proposed rules dynamically, setting them against the backdrop of key legal and policy frameworks, such as: tax treaties, transfer pricing, EU law and US rules, such as GILTI and BEAT. Then, the book considers broader policy issues concerning the prospective implementation of the proposed rules, also by providing a specific focus on the challenges and opportunities for developing countries. By way of conclusion, the volume addresses the interaction between the debates on Pillar Two and Pillar One, including the potential for simplification of the proposed rules
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Perdelwitz, A
- Turina, A
- Series statement
- IBFD Tax Research Series
- Series volume
- vol. 4
- http://library.link/vocab/subjectName
-
- global minimum tax
- GloBE Proposal (OECD)
- IIR (OECD)
- BEPS Project (OECD)
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- GILTI
- BEAT
- effective tax rate
- switchover clause
- UTPR (OECD)
- subject to tax
- tax treaty
- transfer pricing
- EU law
- developing countries
- Label
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Contents
-
- Chapter 1: Introducing Pillar two : towards a global minimum effective tax rate
- De Lillo, F.
- ; p. 3-29
- Chapter 2: The GloBE tax base : road to the jurisdictional effective tax rate
- Calderón Manrique, D.
- ; p. 31-54
- Chapter 3: The income inclusion rule
- Agianni, V.
- Offermanns, R.H.M.J.
- Schellekens, M.
- ; p. 55-97
- Chapter 4: The switch-over rule
- Gerzova, L.
- Rodriguez, B. (Benjamin)
- ; p. 99-131
- Chapter 5: The undertaxed payments rule
- Morales, T.
- Popa, O.
- ; p. 133-165
- Chapter 6: The subject-to-tax rule
- Alvarado, M.
- Offermanns, R.H.M.J.
- ; p. 167-189
- Chapter 7: Coordination and rule order
- Gallo, G.
- Perdelwitz, A.
- ; p. 199-231
- Chapter 8: Interaction of Pillar two with tax treaties
- Andrade Rodríguez, B.
- Nouel, L.
- ; p. 235-262
- Chapter 9: Pillar two and transfer pricing
- Hagelin, J.
- Duvauchelle, J-E.
- ; p. 263-282
- Chapter 10: Pillar two and EU law
- Nogueira, J.F. Pinto
- Turina, A.
- ; p. 283-313
- Chapter 11: Pillar two from the US perspective
- Rienstra, J.G.
- ; p. 315-355
- Chapter 12: The Pillar two initiative and developing countries
- Marsit, S.
- ; p. 357-393
- Chapter 13: The implementation of Pillar two
- De Lillo, F.
- ; p. 395-414
- Chapter 14: The way ahead : policy consistency and sustainability of the GloBE Proposal
- Pistone, P.
- Turina, A.
- ; p. 415-436
- Extent
- xxviii, 468 p.
- Isbn
- 9789087226763
- Isbn Type
- (eBook, ePub)
- Label
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Contents
-
- Chapter 1: Introducing Pillar two : towards a global minimum effective tax rate
- De Lillo, F.
- ; p. 3-29
- Chapter 2: The GloBE tax base : road to the jurisdictional effective tax rate
- Calderón Manrique, D.
- ; p. 31-54
- Chapter 3: The income inclusion rule
- Agianni, V.
- Offermanns, R.H.M.J.
- Schellekens, M.
- ; p. 55-97
- Chapter 4: The switch-over rule
- Gerzova, L.
- Rodriguez, B. (Benjamin)
- ; p. 99-131
- Chapter 5: The undertaxed payments rule
- Morales, T.
- Popa, O.
- ; p. 133-165
- Chapter 6: The subject-to-tax rule
- Alvarado, M.
- Offermanns, R.H.M.J.
- ; p. 167-189
- Chapter 7: Coordination and rule order
- Gallo, G.
- Perdelwitz, A.
- ; p. 199-231
- Chapter 8: Interaction of Pillar two with tax treaties
- Andrade Rodríguez, B.
- Nouel, L.
- ; p. 235-262
- Chapter 9: Pillar two and transfer pricing
- Hagelin, J.
- Duvauchelle, J-E.
- ; p. 263-282
- Chapter 10: Pillar two and EU law
- Nogueira, J.F. Pinto
- Turina, A.
- ; p. 283-313
- Chapter 11: Pillar two from the US perspective
- Rienstra, J.G.
- ; p. 315-355
- Chapter 12: The Pillar two initiative and developing countries
- Marsit, S.
- ; p. 357-393
- Chapter 13: The implementation of Pillar two
- De Lillo, F.
- ; p. 395-414
- Chapter 14: The way ahead : policy consistency and sustainability of the GloBE Proposal
- Pistone, P.
- Turina, A.
- ; p. 415-436
- Extent
- xxviii, 468 p.
- Isbn
- 9789087226763
- Isbn Type
- (eBook, ePub)
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