The Resource Pillar two : what actions should banks be taking now?

Pillar two : what actions should banks be taking now?

Label
Pillar two : what actions should banks be taking now?
Title
Pillar two : what actions should banks be taking now?
Creator
Subject
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. 23 (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?
Instantiates
Publication
Label
Pillar two : what actions should banks be taking now?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932