The Resource Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
Resource Information
The item Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne 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 Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne 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
- Pillar Two - The Global Anti-Base Erosion (GloBE) rules as a concept for minimum taxation of international corporations. This article provides an overview of Pillar Two and analyses the GloBE rules, which are intended to achieve minimum taxation for internationally operating corporations through the Income Inclusion Rule (IIR) and the Undertaxed Payment Rule (UTPR)
- Language
- eng
- Label
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Title
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Language
- eng
- Summary
- Pillar Two - The Global Anti-Base Erosion (GloBE) rules as a concept for minimum taxation of international corporations. This article provides an overview of Pillar Two and analyses the GloBE rules, which are intended to achieve minimum taxation for internationally operating corporations through the Income Inclusion Rule (IIR) and the Undertaxed Payment Rule (UTPR)
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 74 (2021), no. 1-2 ; p. 42-54
- http://library.link/vocab/creatorName
- Riedler, M
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD
- digital economy
- Pillar 2 (OECD)
- GloBE Proposal (OECD)
- top-up tax
- IIR (OECD)
- UTPR (OECD)
- effective tax rate
- minimum tax
- MNE
- switchover clause
- Label
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Label
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
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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/Pillar-Two---Die-Global-Anti-Base-Erosion/jqQP2HV7XBQ/" 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/Pillar-Two---Die-Global-Anti-Base-Erosion/jqQP2HV7XBQ/">Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne</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>
