The Resource Pillar two : what actions should banks be taking now?
Pillar two : what actions should banks be taking now?
Resource Information
The item Pillar two : what actions should banks be taking now? 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 : what actions should banks be taking now? 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
- The concept underlying Pillar Two is relatively straightforward; a globally consistent 15% minimum tax regime. The reality is one of the most complex international tax measures ever implemented. Some of this complexity is driven by design and policy and it is important that banks are assessing the potential impact of the regime: this includes consideration of whether there is a risk of top-up tax as well as focussing on meeting reporting and compliance requirements
- Language
- eng
- Label
- Pillar two : what actions should banks be taking now?
- Title
- Pillar two : what actions should banks be taking now?
- Language
- eng
- Summary
- The concept underlying Pillar Two is relatively straightforward; a globally consistent 15% minimum tax regime. The reality is one of the most complex international tax measures ever implemented. Some of this complexity is driven by design and policy and it is important that banks are assessing the potential impact of the regime: this includes consideration of whether there is a risk of top-up tax as well as focussing on meeting reporting and compliance requirements
- Citation source
- In: Finance and capital markets. - Amsterdam. - Vol. 24 (2022), no. 2 ; 5 p
- http://library.link/vocab/creatorName
-
- Rafiq, A
- Robinson, G. (Graham)
- Aleem, S
- Talbot, J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- Pillar 2 (OECD)
- GloBE Proposal (OECD)
- banking
- IIR (OECD)
- UTPR (OECD)
- minimum tax
- top-up tax
- losses
- intra-group transfer of assets
- debt-equity swap
- compliance burden
- Label
- Pillar two : what actions should banks be taking now?
- Label
- Pillar two : what actions should banks be taking now?
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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--what-actions-should-banks-be-taking/jX-uJ4B0pEI/" 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--what-actions-should-banks-be-taking/jX-uJ4B0pEI/">Pillar two : what actions should banks be taking now?</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>
