The Resource Globale Mindestbesteuerung und US-GILTI – Ein (un)gleiches Paar?

Globale Mindestbesteuerung und US-GILTI – Ein (un)gleiches Paar?

Label
Globale Mindestbesteuerung und US-GILTI – Ein (un)gleiches Paar?
Title
Globale Mindestbesteuerung und US-GILTI – Ein (un)gleiches Paar?
Creator
Subject
Language
eng
Summary
The USA has accompanied the work of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting under President Trump with a wait-and-see to rejection attitude. The US government under President Biden has abandoned its blockade attitude and announced that it will adapt US tax law, in particular to implement the minimum taxation similar to the Second Pillar. This article provides an overview of the status of the implementation of the adjustments to US tax law and of the interaction of the Second Pillar regulations and the US GILTI regulations in the case of US inbound investments
Citation source
In: Internationales Steuerrecht. - München. - Vol. 31 (2022), no. 8 ; p. 265-276
http://library.link/vocab/creatorName
  • Linn, A
  • Maywald, A
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
German
http://library.link/vocab/subjectName
  • global minimum tax
  • GILTI
  • BEPS Project (OECD)
  • Pillar 2 (OECD)
  • foreign investment
Label
Globale Mindestbesteuerung und US-GILTI – Ein (un)gleiches Paar?
Instantiates
Publication
Label
Globale Mindestbesteuerung und US-GILTI – Ein (un)gleiches Paar?
Publication

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