global minimum tax
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The concept global minimum tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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global minimum tax
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The concept global minimum tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- global minimum tax
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- A critical evaluation of the international impact of the global minimum tax
- A global tax system? Appraising the model GloBE rules
- Acuerdo Multilateral de 130 jurisdicciones sobre los principios de la Reforma Fiscal Global BEPS 2.0 = Multilateral Agreement of 130 jurisdictions providing a framework for international tax reform (BEPS 2.0)
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- All roads lead to Ireland : Pillar 2 and the path of least resistance
- An investigation into the interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax
- Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
- BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie II : le pilier 2
- BEPS Monitoring Group comments on G-24's reaction to OECD two-pillar solution
- Baanbrekende overeenkomst mondiale winstenverdeling
- Bad haircuts? Evaluating policy choices under Biden's international tax proposals
- Biden's global minimum book tax is laden with complexities
- Brazil says "Yes" to the OECD : will the OECD now say "Yes" to Brazil?
- Can GILTI + BEAT = GLOBE?
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
- China's surprising silence on digital taxation
- Comparing CFC rules around the world
- Comparing minimum taxes : the problem of losses
- Compatibility of a European METR minimum tax with EU/EEA free movement guarantees = Compatibilidad de un impuesto mínimo europeo METR con las garantías de libre circulación de la UE/EEE
- Compliance challenges of the BEPS Two-Pillar solution
- Compliance im Lichte des Richtlinienentwurfs zur Mindestbesteuerung : Überblick über die geplanten Erklärungspflichten und Sanktionsmechanismen
- Concept and implementation of CFC legislation
- Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación = Tax policy considerations on the minimum taxation GloBE proposal (Pillar two) and its implementation
- Das internationale Steuerrecht wird neu geschrieben - Eckdaten des Zwei-Säulen-Konzepts der OECD = The international tax law is being rewritten - key data of the OECD's two-pillar concept
- Design choices for unilateral and multilateral foreign minimum taxes
- Designing domestic minimum taxes in response to the Global Minimum Tax
- Developments on the digital economy front : progress or regression?
- Die Auswirkungen der globalen Mindestbesteuerung (Pillar II) auf Privatstiftungen
- Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Do GILTI + BEAT + BMT = GloBE?
- Einführung einer Mindeststeuer nach den Plänen der OECD : Darstellung und rechtliche Einordung des sog. Pillar Two
- Elinkeinoverotus
- Entwicklungen im Europäischen Steuerrecht im zweiten Halbjahr 2021 : Die EU-Ratspräsidentschaft Sloweniens und Initiativen der EU-Kommission
- Ertragsbesteuerung digitalisierter Geschäftstätigkeiten (Teil II)
- Failing to further the OECD agreement would be a lose-lose-lose
- G7 global minimum corporate tax agreement : possible implications for the Caribbean
- GloBE (Pillar Two) - Kompetenzrechtliche Erwägungen zur Umsetzung eines Mindestbesteuerungssystems innerhalb der Europäischen Union
- GloBE : why a nominal tax rate of more than 15% might not be enough
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- GloBE proposal and possible carve-outs : is there a future for preferential tax regimes?
- GloBE rules and tax competition
- Global challenges
- Global minimum corporate tax : a death knell for African country tax policies?
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Global minimum taxes : a roadmap to the future of the new international system
- Globale Mindestbesteuerung : Ausblick und Umsetzungsüberlegungen
- Globale Mindestbesteuerung : Ermittlung des GloBE-Einkommens : Überblick über wesentliche Regelungen
- Globale Mindestbesteuerung : Ermittlung des GloBE-Steueraufwands : Überblick über wesentliche Regelungen
- Globale Mindestbesteuerung : welche Unternehmen sind betroffen? Erste Abschätzung der praktischen Auswirkungen auf in Österreich ansässige Unternehmen
- Globale Mindestbesteuerung und US-GILTI – Ein (un)gleiches Paar?
- Globale Mindestbesteuerung: Ist Österreich ein Niedrigsteuerland? Ermittlung der effektiven Steuerbelastung österreichischer Gesellschaften
- Globally effective?
- How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders’ comments in the OECD 2020 review
- How to think about how the US Congress thinks about international tax reforms
- Impact of labour in substance-carve out under Pillar 2 : with emphasis on platform economy
- Income Inclusion Rule im Vergleich zur Hinzurechnungsbesteuerung - Funktionsweise, Zweck und Auswirkungen = Income inclusion rule vs CFC rule - functionality, purpose and impact
- Institute responds to consultation on Implementing Pillar Two Minimum Tax Rate
- International company tax developments and some reflections on ways forward for the African continent
- International corporate tax regime post-BEPS : a regulatory perspective
- International tax: "pillars" of strength or ruins in the making?
- International taxation in an era of digital disruption : analyzing the current debate
- Is an METR compatible with EU/EEA free movement guarantees?
- Japan’s study on international taxation in the digital economy : fairness in taxation, trade and competition
- La transformación del marco fiscal internacional resultante de la reforma fiscal global = The transformation of the international tax framework resulting from the global tax reform
- Let the GILTI/GLOBE games begin
- Maatregelen voor belastingheffing digitale economie
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- Minimum winstbelasting voor multinational
- Neue Weltsteuerordnung für Unternehmensgewinne : die Blueprints der OECD zu Pillar One und Two aus Sicht der deutschen Wirtschaft
- Nonstandard financial accounting : non-GAAP reporting and implications for pillar 2
- Nueva imposición internacional sobre sociedades : desafíos, alternativas y recomendaciones para América Latina y el Caribe
- OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
- Op naar een meer legitiem belastingsamenwerkingsmodel?!
- Op weg naar balans in de vennootschapsbelasting : analyses en aanbevelingen
- Pillar 2's innovation problem : how GLOBE threatens IP regimes
- Pillar Two : Zwischen Oktober 2020-Blaupause und Oktober 2021-Ergebnissen
- Pillar Two : where are we and where are we going? One US perspective
- Pillar Two from the perspective of the European Union
- Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
- Pillar Two – Es ist soweit, die finalen Regelungen zur weltweiten Mindestbesteuerung sind da!
- Pillars One and Two : global tax reform
- Pillars of reform
- Political cogs are turning
- Potential repsonse to GLOBE : domestic minimum taxes in countries affected by the global minimum tax
- Praktische aspecten van de minimumwinstbelasting
- Progress report on OECD’s proposals for Pillars 1 and 2
- Proposal for a Directive on ensuring a global minimum level of taxation for multinational groups in the European Union : first steps in pillar two implementation in the European Union
- Re-endangered species : the U.S.-based multinational
- Reforming international taxation : a critique of the OECD plans and a counterproposal
- Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)
- Retos del derecho financiero y tributario ante los desafíos de la economía digital y la inteligencia artificial
- Revenue effects of the Global Minimum Tax under Pillar two
- Richtlijnvoorstel voor Europese minimumbelasting
- Should a global minimum tax be country-by-country?
- Some EU and tax treaty law considerations on the draft EU Directive on Global Minimum Taxation for Multinationals in the Union
- Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
- Some new paths for Caribbean jurisdictions facing the global minimum tax
- Tax administrative guidance : a proposal for simplifying Pillar Two
- Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS
- Tax planning under the GloBE Rules
- Tax policies in a transition to a knowledge-based economy : the effective tax burden of companies and highly skilled labour
- Taxing global digital commerce
- Taxing multinationals : the GloBE proposal for a global minimum tax
- Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
- The 2020 Pillar Two Blueprint : what can the GloBE income inclusion rule do that CFC legislation can't do?
- The 2021 compromise
- The Caribbean struggles amid tax haven allegations and global minimum tax proposals
- The EC proposal of Directive on a minimum level of taxation in light of Pillar two : some preliminary comments
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
- The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
- The OECD's global minimum tax and GILTI : a comparison
- The OECD's plan to modernize the global corporate income tax framework
- The OECD/G20 global minimum tax and dispute resolution : a workable solution based on Article 25(3) of the OECD Model, the principle of reciprocity and the GloBE model rules
- The Pillar Two top-up taxes : interplay, characterization, and tax treaties
- The Two Pillar solution one year on
- The ambition and limits of the global minimum tax
- The case for domestic minimum taxes on multinationals
- The global minimum tax : some known unknowns
- The merits of a territorial tax system
- The need for global minimum tax : assessing Pillar Two reform
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- The proposal for a global minimum tax : comeback of residence taxation in the digital era? Comment on Can GILTI + BEAT = GLOBE?
- The return of the Phoenix? The G-7 countries' agreement on a 15% minimum tax
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Transformación digital y justicia tributaria
- Ways and Means draft would redesign GILTI pragmatically
- Wereldwijde minimumbelasting en de impact op de Caribische jurisdicties
- What are minimum taxes, and why might one favor or disfavor them?
- What does China want from international tax reform?
- What does the OECD's minimum tax proposal mean for Brazil's CFC regime?
- Why book minimum taxes? Taking politics seriously
- Will democrats fall into their own trap on Pillar Two?
- „Diagonale“ Leistungsfähigkeit : Verbindung der mit BEPS erreichten „policy coherence“ und der Finanzierungsfunktion der Steuern für die nachhaltige Entwicklung zu einer „Superabschreibung“ für nachhaltiges Wirtschaften
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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/resource/Aqo57YVmVrI/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Aqo57YVmVrI/">global minimum tax</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>
