Die OECD Model Rules für ein globales Mindest­besteuerungsregime = The OECD Model rules for global minimum taxation

Resource Information

The work Die OECD Model Rules für ein globales Mindest­besteuerungsregime = The OECD Model rules for global minimum taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Die OECD Model Rules für ein globales Mindest­besteuerungsregime = The OECD Model rules for global minimum taxation

Creator

• Bendlinger, V

Subject

• IIR (OECD)
• Pillar 2 (OECD)
• GloBE Proposal (OECD)
• global minimum tax
• top-up tax
• UTPR (OECD)

Language

eng

Summary

On 20 December 2021, the OECD Inclusive Framework finally published the long-awaited OECD Model Rules for the implementation of a global minimum taxation regime (Pillar II or GloBE). The template for national legislators, originally announced as early as 30 November 2021, contains a 45-page extremely complex and comprehensive set of rules with an additional 15 pages of necessary legal definitions. If the OECD has its way, national legislators should transpose the rules into domestic laws as early as 2022 and they should already become effective in 2023. Only two days after the release of the OECD Model Rules, the European Commission showed a strong commitment and also published a proposal for a directive which is strongly based on the OECD proposed draft legislation. In this article, the author provides a first commentary on the comprehensive set of rules for a future system of global minimum taxation and its planned implementation within the EU

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 32 (2022), no. 1 ; p. 2-16

Geographic coverage

• European Union
• Europe

Language note

German