Pillar 2 (OECD)
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- A comparative study between the GILTI, the CFC building blocks under BEPS Action 3 and the IIR under Pillar II : is the IIR an appropriate measure to address the remaining BEPS issues given the existence of other income inclusion regimes targeting the same income?
- A critical evaluation of the international impact of the global minimum tax
- A critique from a developing country perspective of the proposals to tax the digital economy
- A global tax system? Appraising the model GloBE rules
- A look at tax sparing clauses in the 21st century as tools for the implementation of tax incentives from the perspective of developing countries
- A path for Caribbean jurisdictions after Pillar 1 and 2
- A primer on the OECD's "unified approach" for taxing digital and non-digital companies
- A roadmap for a tax on base-eroding payments
- A simplification safe harbor for Pillar 2
- Abkehr von tradierten Verrechnungspreismethoden und Einführung einer weltweiten Mindestbesteuerung : Diskussion des Arbeitsprogramms für die Verabschiedung einer neuen "Weltsteuerordnung"
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Agreement? What Agreement? The 8 October 2021, OECD Statement in perspective
- Aligning the location of taxation with the location of value creation : are we there yet!?!
- All roads lead to Ireland : Pillar 2 and the path of least resistance
- An Indonesian perspective on global tax reform and pillar 2
- An investigation into the interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax
- An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
- Are Pillars 1 and 2 compatible with sovereignty and democracy?
- Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
- Asian trends on Pillars One and Two : who is jumping on board and who may be jumping ship
- Assessing the impact of Pillar Two on developing countries
- BEFIT : is the arm's length principle still fit for purpose?
- BEPS 2.0 : Pillar 2, tax incentives and its interplay - can subsidies replace tax incentives
- 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
- BEPS primer : past, present, and future, part 2
- Baanbrekende overeenkomst mondiale winstenverdeling
- Bad haircuts? Evaluating policy choices under Biden's international tax proposals
- Berechtigung und Grenzen korrespondierender internationaler Besteuerung = Eligibility and limits of corresponding international taxation
- Besteuerung der digitalen Wirtschaft : Die beiden Blueprints als Grundlage für die angestrebte finale Einigung
- Besteuerung der digitalen Wirtschaft auf EU-Ebene = Taxation of the digital economy at EU level
- Betriebsstätten im Rahmen der globalen Mindestbesteuerung = Permanent establishments under the global minimum taxation
- Brazil says "Yes" to the OECD : will the OECD now say "Yes" to Brazil?
- Brexit and corporate taxation : new perspectives
- Building anew with old blueprints
- Can Japan adopt GloBE Rules and simplify its CFC Regime, while maintaining the integrity of both?
- Can pillar 2 be leveraged to save pillar 1?
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
- Canada at the crossroads of international tax reform : between harmonization and tax competition
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
- China's rising (and the United States' declining) influence in global tax governance? Some observations
- Comparing minimum taxes : the problem of losses
- Complexity or chaos?
- Compliance challenges of the BEPS Two-Pillar solution
- 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
- Consistency versus “Gold Plating” : the EU approach to implementing the OECD Pillar Two
- Constructive dialogue : BEPS and the TCJA
- Contemplating a multilateral convention to implement OECD pillars 1 and 2
- Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
- Convergence and divergence of global and U.S. tax policies
- Coordinating Pillar 2 with the U.S. GILTI regime
- DEBRA : a good idea?
- Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
- Das Multilaterale Instrument - eine ernüchternde Bilanz = The Multilateral Instrument - a sobering picture
- 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
- De 2021-OESO-overeenkomst over Pijlers 1 en 2 en de implementatie van een minimumbelasting binnen de Europese Unie : eerste indrukken
- De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht
- Definitely not boring : the U.N. Tax Committee and OECD collide
- Desafíos fiscales en un mundo post-COVID : valoración y retos pendientes a nivel interno e internacional
- Designing domestic minimum taxes in response to the Global Minimum Tax
- Die Abschaffung der unilateralen Digitalsteuern in Europa
- Die Auswirkungen der globalen Mindestbesteuerung (Pillar II) auf Privatstiftungen
- Die Eckwerte der globalen Steuerreform
- Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
- Die Zukunft der Unternehmensbesteuerung - G7, G20, OECD und EU schaffen eine neue Weltsteuerordnung = The future of corporate taxation - G7, G20, OECD and EU create a new worldwide tax regime
- Die irische Steuerpolitik im BEPS-Kontext : Günstiges Umfeld für ausländische Unternehmen soll bleiben, auch wenn bis 2025 Steuervorteile entfallen
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Die neue Weltsteuerordnung als Rube-Goldberg-Maschine? Konstruktionmängel bei der Besteuerung digitaler Geschäftsmodelle nach dem OECD Pillar One
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Do GILTI + BEAT + BMT = GloBE?
- Does Pillar 2 effectively address tax competition, and to what extent does it limit fiscal sovereignty?
- Een verkennende analyse van de OESO Pillar 2 blauwdruk
- Effektive Mindestbesteuerung in der EU – der Richtlinienentwurf zur Umsetzung der GloBE-Regelungen
- Eine Analyse der ökonomischen Wirkungsabschätzung
- Einführung einer Mindeststeuer nach den Plänen der OECD : Darstellung und rechtliche Einordung des sog. Pillar Two
- Einigung beim Zwei-Säulen-Projekt - die Reform der internationalen Unternehmensbesteuerung
- El artículo 30 bis LIS : ¿un mínimo de tributación a contracorriente?
- El impuesto sobre determinados servicios digitales : antecedentes y contexto
- El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
- Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
- European Commission proposes directive to launch Pillar 2 in the EU
- Failing to further the OECD agreement would be a lose-lose-lose
- Fiscaal praktijkboek 2022-2023 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscalidad internacional
- Foundations of international corporate taxation : a Swiss perspective
- GloBE (Pillar Two) - Kompetenzrechtliche Erwägungen zur Umsetzung eines Mindestbesteuerungssystems innerhalb der Europäischen Union
- 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 and the supranational 'nudges' affecting domestic tax policy
- GloBE rules and tax competition
- GloBE rules made easy
- 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
- Gravar debidamente a las empresas multinacionales : avances de la OCDE y la Unión Europea
- Grenzüberschreitende Steuerkooperation im 21. Jahrhundert : neue Impulse für die internationale Diskussion
- Have the OECD Model and the UN Model served their purpose? Are they still fit for purpose?
- Have the OECD and UN Models served their purpose?
- Hitching Biden's corporate tax proposals to the global tax bandwagon
- Hong Kong’s territorial tax regime under fire : the impact of BEPS 2.0, the EU greylist and Hong Kong’s struggle to remain competitive
- 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
- Human rights and the two-pillar solution
- IFRS 17 and tax : tax (accounting) impact and most important challenges of IFRS 17
- Idas y venidas en el diseño de un Impuesto que someta a gravamen la prestación de determinados servicios digitales en el seno de la OCDE
- If Pillar 1 needs an MLI, why doesn't Pillar 2?
- Il transfer pricing : analisi, casi e questioni
- Impact of labour in substance-carve out under Pillar 2 : with emphasis on platform economy
- Implementation of the ATAD rules on controlled foreign companies : a Nordic Member State perspective
- Indonesian tax reform seeks alignment with international standards
- Institute responds to OECD consultation on Pillar One and Pillar Two Blueprints
- Institute responds to consultation on Implementing Pillar Two Minimum Tax Rate
- Intangible-related profit allocation within MNEs based on key DEMPE functions : selected issues and interaction with Pillar One and Pillar Two of the digital debate
- Intellectual property income as “per se” passive income : a comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164)
- 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 frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- International tax: "pillars" of strength or ruins in the making?
- Is there a need for a directive on Pillar 2? A few normative comments
- Is there a need for a directive on Pillar Two?
- Issues facing multinational groups in determining the deductibility of royalty payments made to foreign affiliates : effective tax planning strategies related to the interplay between the OECD's BEPS 2.0 Action Plan 2 and the U.S.'s GILTI regime
- Justice, equality and tax law
- Key markers on the Durch tax roadmap for 2023
- Korrektur des Steueraufwands für das "Excluded Income" : Hinweise zur Komplexität des Pillar Two-Besteuerungssystems
- La doble no imposición como resultado de la utilización de instrumentos y entidades híbridas
- Leap of faith : the economic impact assessment of the Pillar One and Pillar Two Blueprints
- Lost in construction : what is the direction of the work on the taxation of the digital economy?
- Maatregelen voor belastingheffing digitale economie
- Major overhaul of the international taxation rules and implications for Hong Kong
- Making Pillars 1 and 2 effective
- Mexico introduces 'undertaxed payment rule' based on OECD's Pillar 2
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- Minimum taxation in the United States in the context of GloBE
- Minimum winstbelasting voor multinational
- Neue Weltsteuerordnung für Unternehmensgewinne : die Blueprints der OECD zu Pillar One und Two aus Sicht der deutschen Wirtschaft
- Next steps for the OECD Pillars : moving from a political deal to an enforceable law
- Nonstandard financial accounting : non-GAAP reporting and implications for pillar 2
- OECD minimum tax deal will see Canada reduce or cannibalize its own GDP
- Paragr. 14 KStG, Betriebsstätten und Subject-to-Tax-Klauseln nach Pillar Two der OECD = Section 14 Austrian Corporate Income Tax Act, permanent establishments, and subject-to-tax clauses under Pillar Two of the OECD
- Perfection as the enemy of the good : recalibration pillar 2 success
- Pillar 1 and pillar 2 blueprints : historical context
- Pillar 2 : avoiding pitfalls on the road to consensus
- Pillar 2 : design features and policy considerations
- Pillar 2 : not your traditional PE
- Pillar 2 and the corporate AMT
- Pillar 2's innovation problem : how GLOBE threatens IP regimes
- Pillar 2, Fiat, and the EU unanimity rule on tax matters
- Pillar 2, tax competition, and low income Sub-Saharan African countries
- Pillar 2, the role of CFC rules, and GILTI as a qualified income inclusion rule
- Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
- Pillar One and Pillar Two : a confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard?
- Pillar One und Pillar Two der OECD und ihre Auswirkungen für deutsche Unternehmen
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Pillar Two - Die subject to tax rule (STTR)
- Pillar Two : Zwischen Oktober 2020-Blaupause und Oktober 2021-Ergebnissen
- Pillar Two : a country by country perspective
- Pillar Two : where are we and where are we going? One US perspective
- Pillar Two and developing countries : the STTR and GloBE implementation
- 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 – Es ist soweit, die finalen Regelungen zur weltweiten Mindestbesteuerung sind da!
- Pillar two : what actions should banks be taking now?
- Pillar two and African countries : What should their response be? The case for a regional one
- Pillar two under analysis
- Pillars 1 and 2 : African perspectives
- Pillars One and Two : global tax reform
- Pillars of reform
- Political cogs are turning
- Politische Einigung und aktuelle Entwicklungen zu Pillar One und Pillar Two
- Post-BEPS tax treaties between Latin America and the Caribbean
- Preventing international tax competition and the race to the bottom : a critique of the OECD Pillar Two Model rules for taxing the digital economy : a developing country perspective
- 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
- Reaching consensus on taxing the digitalized economy
- Recent developments on the two-pillar approach
- Regulatory framework for tax incentives in developing countries after BEPS Action 5
- Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)
- Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel
- Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
- Reshaping the Pillar 2 carveouts
- Revenue effects of the global minimum tax under pillar two
- Réforme internationale de l’imposition de l’économie numérique : impacts des piliers un et deux sur le secteur bancaire suisse
- Should CFC regimes grant a tax credit for qualified domestic minumum top-up taxes?
- Should a global minimum tax be country-by-country?
- 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
- Steuer- und Wirtschaftsrecht : Erläuterungen, Analysen und Empfehlungen 2022
- Säule 2 des Arbeitsprogramms des Inclusive Framework on BEPS der OECD - kritische Anmerkungen zum GloBE-Proposal
- Tax administrative guidance : a proposal for simplifying Pillar Two
- Tax avoidance and harmful tax competition : a proposal for an alternative solution
- Tax certainty and foreign tax credit uncertainty
- Tax challenges arising from digitalisation - economic impact assessment : inclusive framework on BEPS
- Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS
- Tax competition : understanding history's influence on the New Normal
- Tax complexity and transfer pricing blueprints, guidelines, and manuals
- Tax equity investment, energy, and low-income housing under pillar 2
- Tax nexus and jurisdiction in international and EU law
- Tax planning under the GloBE Rules
- Tax treaties : what are we going to do with them?
- Tax treaty obstacles in implementing the Pillar Two Global Minimum tax rules and a possible solution for eliminating the various challenges
- Taxing book profits : new proposals and 40 years of critiques
- Taxing multinationals : the GloBE proposal for a global minimum tax
- Taxing tech : the future of digital taxation
- Taxing the digital economy : domestic and global challenges
- Taxing the digital economy : theory, policy and practice
- 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 Andean question : two pillars, two sides?
- The BEPS 2.0 Project over the coming months
- The Caribbean struggles amid tax haven allegations and global minimum tax proposals
- The DEBRA Directive and its interplay with Pillar 2
- The EC proposal of Directive on a minimum level of taxation in light of Pillar two : some preliminary comments
- The GLOBE regime should better accommodate the insurance industry
- The Global Anti-Base Erosion Proposal (GloBE) in Pillar II
- The Lexel decision : does Pillar 2 have a TFEU problem?
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 5)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 6)
- The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
- The OECD global proposal : a decisive step towards uniform global minimum taxation?
- The OECD public consultation document "Global Anti-Base Erosion (GloBE) Proposal : Pillar two" : an assessment
- The OECD's 'unified approach' : should priority be given to pillar two?
- 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 Inclusive Framework's Two-Pillar solution
- 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 arm's-length standard after the pillars
- The brave (and uncertain) new world of international taxation under the 2020s compromise
- The case for domestic minimum taxes on multinationals
- The cognitive bias of 'best practices' in international tax policy
- The consistency of pillar 2 UTPR with U.S. bilateral tax treaties
- The constitutional case against the UTPR in Brazil
- The diverging paths of Pillars 1 and 2
- The evolution of controlled foreign corporation rules and beyond
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
- The global minimum tax : from agreement to implementation : policy considerations, implementation options, and next steps
- The global minimum tax : some known unknowns
- The global tax deal from A to Z
- The historic origins of transfer pricing, current challenges and outlook
- The impact of Pillar 2 on Hong Kong's real estate sector
- The impact of the Pillar One and Pillar Two proposals on MNE's investment costs : an analysis using forward-looking effective tax rates
- The international tax architecture : titanic changes ahead?
- The international tax regime at 100 : reflections on the OECD's BEPS Project
- The landmark OECD deal in historical perspective
- The merits of and improvements to Johnson & Johnson's amount Z proposal
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- The perils of Pillar 2
- The pillar 2 undertaxed payments rule departs from international consensus and tax treaties
- The potential costs of the OECD's proposed international tax reform
- The potential impact of Pillar Two on tax incentives
- The return of the Phoenix? The G-7 countries' agreement on a 15% minimum tax
- The tax world enters the digital age
- The transition to unitary taxation
- The trouble with 'pillars' in international tax policy
- The world split in two and the future of the international tax system
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Towards a digital supply chain and digital taxation
- Towards a “2020s compromise” in international business taxation : reflections on an emerging new tax paradigm
- Transfer pricing and the arm's-length principle after the pillars
- Transformación digital y justicia tributaria
- Treatment of losses under OECD Pillars 1 and 2
- Tributación de la economía digitalizada
- Tributos, servicios digitales y robótica
- Two to tango : BEPS 2.0 puts both governments and corporations on notice
- U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
- U.S. tax review [final regs sale of partnership interests]
- UN Tax Committee neemt artikel over Automated Digital Services op in Model : en doet nog veel meer
- Una visión práctica de la lucha contra la erosión de la base imponible y el traslado de beneficios (BEPS)
- Uncertainties hold back achievement of OECD Pillar II goals
- Unilateral digital services tax in Africa : legislative challenges and opportunities
- Update zum internationalen Steuerrecht - die Highlights
- Viewing the GILTI tax rates through a tax expenditure lens
- Vooruitgang mondiale oplossing voor belasten digitale economie
- Ways and Means draft would redesign GILTI pragmatically
- Wereldwijde minimumbelasting en de impact op de Caribische jurisdicties
- What does Pillar two’s global minimum tax mean for tax incentives?
- What does the OECD's minimum tax proposal mean for Brazil's CFC regime?
- What is the road ahead for unilateral digital tax measures?
- What the G-20 should consider before adopting Pillars 1 and 2
- What the world thinks of Pillar 2
- Why Nigeria cannot agree to the OECD's Two-Pillar approach - for now
- Why Sweden should lobby for a temporary OECD-approved digital services tax
- Why book minimum taxes? Taking politics seriously
- Will democrats fall into their own trap on Pillar Two?
- XXXI Jornadas Latinoamericanas de Derecho Tributario : Tema 1 : Tributación de la Economía Digital
- Zijn de OESO/G20 Pijler 2 GloBE-regels in overeenstemming met de Europese fundamentele vrijheden?
- “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
- „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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