The Resource Global minimum taxes : a roadmap to the future of the new international system
Global minimum taxes : a roadmap to the future of the new international system
Resource Information
The item Global minimum taxes : a roadmap to the future of the new international system 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 Global minimum taxes : a roadmap to the future of the new international system 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
- In this article, the authors consider the interaction of the OECD’s global anti-base-erosion (GloBE) rules and the U.S. global intangible low-taxed income (GILTI) regime to provide a roadmap on how the international tax system may work after jurisdictions implement an income inclusion rule and undertaxed payments rule
- Language
- eng
- Label
- Global minimum taxes : a roadmap to the future of the new international system
- Title
- Global minimum taxes : a roadmap to the future of the new international system
- Language
- eng
- Summary
- In this article, the authors consider the interaction of the OECD’s global anti-base-erosion (GloBE) rules and the U.S. global intangible low-taxed income (GILTI) regime to provide a roadmap on how the international tax system may work after jurisdictions implement an income inclusion rule and undertaxed payments rule
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 107 (2022), no. 4 ; p. 413-424
- http://library.link/vocab/creatorName
-
- Brandt, E
- Avalos, S.J
- Geographic coverage
-
- International
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- global minimum tax
- GloBE Proposal (OECD)
- GILTI
- QDMTT
- CFC
- tax system
- Pillar 2 (OECD)
- UTPR (OECD)
- IIR (OECD)
- Label
- Global minimum taxes : a roadmap to the future of the new international system
- Label
- Global minimum taxes : a roadmap to the future of the new international system
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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/Global-minimum-taxes--a-roadmap-to-the-future-of/Y8jduQcuHcM/" 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/Global-minimum-taxes--a-roadmap-to-the-future-of/Y8jduQcuHcM/">Global minimum taxes : a roadmap to the future of the new international system</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>
