top-up tax
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The concept top-up tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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top-up tax
Resource Information
The concept top-up tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- top-up tax
37 Items that share the Concept top-up tax
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- “Two’s company, three’s a crowd” : the triad of controlled foreign company rules and the two-sided income inclusion rule under the OECD’s Pillar Two Global Minimum Tax proposal
- A global tax system? Appraising the model GloBE rules
- An Indonesian perspective on global tax reform and pillar 2
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
- 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 im Lichte des Richtlinienentwurfs zur Mindestbesteuerung : Überblick über die geplanten Erklärungspflichten und Sanktionsmechanismen
- Consultation Paper on the tax challenges arising from the digitalization of the economy
- 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
- Failing to further the OECD agreement would be a lose-lose-lose
- GloBE : why a nominal tax rate of more than 15% might not be enough
- Global minimum tax : the road ahead
- Globale Mindestbesteuerung : welche Unternehmen sind betroffen? Erste Abschätzung der praktischen Auswirkungen auf in Österreich ansässige Unternehmen
- Korrektur des Steueraufwands für das "Excluded Income" : Hinweise zur Komplexität des Pillar Two-Besteuerungssystems
- Let the GILTI/GLOBE games begin
- Non-harmonized implementation of a GloBE minimum tax : how EU members states could proceed
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Pillar Two and the GloBE rules
- Pillar Two and the accounting standards
- 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 : what actions should banks be taking now?
- Pillars One and Two : global tax reform
- 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
- Revenue effects of the global minimum tax under pillar two
- Singapore master tax guide handbook
- Tax challenges arising from digitalisation of the economy – global anti-base erosion model rules (Pillar Two) : inclusive framework on BEPS
- The Pillar Two top-up taxes : interplay, characterization, and tax treaties
- The United States jumps on the minimum tax train, but seems to be on its own track
- The global minimum tax : some known unknowns
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- The perils of Pillar 2
- The potential impact of Pillar Two on tax incentives
- Uncertainties hold back achievement of OECD Pillar II goals
- Undertaxed profits and the use-it-or-lose-it principle
- Wereldwijde minimumbelasting en de impact op de Caribische jurisdicties
- Where credit is due : treatment of tax credits under pillar 2
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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/b8OlqWvmTX8/" 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/b8OlqWvmTX8/">top-up 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>
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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/b8OlqWvmTX8/" 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/b8OlqWvmTX8/">top-up 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>
