The Resource Pillars One and Two : global tax reform
Pillars One and Two : global tax reform
Resource Information
The item Pillars One and Two : global tax reform 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 Pillars One and Two : global tax reform 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
- This article examines the tax rules that lie behind Pillar One and Pillar Two, and asks where we are now in the move towards a new global framework. Pillar one sets out rules for reallocation profits to market countries, and Pillar Two introduces global minimum tax rules
- Language
- eng
- Label
- Pillars One and Two : global tax reform
- Title
- Pillars One and Two : global tax reform
- Language
- eng
- Summary
- This article examines the tax rules that lie behind Pillar One and Pillar Two, and asks where we are now in the move towards a new global framework. Pillar one sets out rules for reallocation profits to market countries, and Pillar Two introduces global minimum tax rules
- Citation source
- In: Tax adviser. - Sutton. - (December 2022) ; p. 26-29
- http://library.link/vocab/creatorName
-
- Lobb, A
- Shipley, L
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- Pillar 1 (OECD)
- Amount A (Pillar 1, OECD)
- nexus
- allocation of profits
- DST
- Amount B (Pillar 1, OECD)
- Pillar 2 (OECD)
- global minimum tax
- IIR (OECD)
- UTPR (OECD)
- top-up tax
- safe harbour
- subject to tax
- Label
- Pillars One and Two : global tax reform
- Label
- Pillars One and Two : global tax reform
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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/Pillars-One-and-Two--global-tax-reform/PpQ1Nz1aEAo/" 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/Pillars-One-and-Two--global-tax-reform/PpQ1Nz1aEAo/">Pillars One and Two : global tax reform</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>
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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/Pillars-One-and-Two--global-tax-reform/PpQ1Nz1aEAo/" 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/Pillars-One-and-Two--global-tax-reform/PpQ1Nz1aEAo/">Pillars One and Two : global tax reform</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>
