GloBE Proposal (OECD)
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The concept GloBE Proposal (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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GloBE Proposal (OECD)
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The concept GloBE Proposal (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- GloBE Proposal (OECD)
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- A general income inclusion rule as a tool for improving the international tax regime : challenges arising from EU primary law
- A global tax system? Appraising the model GloBE rules
- A new direction for US international tax policy : two steps forward, one step back?
- A roadmap for a tax on base-eroding payments
- A simplification safe harbor for Pillar 2
- A wrench in GLOBE's diabolical machinery
- Abkehr von tradierten Verrechnungspreismethoden und Einführung einer weltweiten Mindestbesteuerung : Diskussion des Arbeitsprogramms für die Verabschiedung einer neuen "Weltsteuerordnung"
- An Indonesian perspective on global tax reform and pillar 2
- Anti-hybrid rules arrive (finally) in Canada
- Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms?
- Betriebsstätten im Rahmen der globalen Mindestbesteuerung = Permanent establishments under the global minimum taxation
- Building global international tax law : essays in honour of Guglielmo Maisto
- Can GILTI + BEAT = GLOBE?
- Can Japan adopt GloBE Rules and simplify its CFC Regime, while maintaining the integrity of both?
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
- 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
- Consistency versus “Gold Plating” : the EU approach to implementing the OECD Pillar Two
- Constructive dialogue : BEPS and the TCJA
- Coordinating Pillar 2 with the U.S. GILTI regime
- De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht
- Designing a harmonized EU-GloBE in compliance with fundamental freedoms
- Designing domestic minimum taxes in response to the Global Minimum Tax
- 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 neue Book Minimum Tax in den USA : wie wirkt sie mit den GloBE-Regeln der OECD zusammen?
- 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?
- Effektive Mindestbesteuerung in der EU – der Richtlinienentwurf zur Umsetzung der GloBE-Regelungen
- Einführung einer Mindeststeuer nach den Plänen der OECD : Darstellung und rechtliche Einordung des sog. Pillar Two
- El artículo 30 bis LIS : ¿un mínimo de tributación a contracorriente?
- El impuesto sobre determinados servicios digitales : antecedentes y contexto
- 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
- Festschrift für Jürgen Lüdicke
- For a better GLOBE : a minimum effective tax rate for multinationals
- Four questions for UTPR skeptics
- GloBE (Pillar Two) - Kompetenzrechtliche Erwägungen zur Umsetzung eines Mindestbesteuerungssystems innerhalb der Europäischen Union
- GloBE - Lehren aus GILTI
- GloBE - overriding the value creation principle as lodestone of international tax rules?
- 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 and the supranational 'nudges' affecting domestic tax policy
- GloBE proposal and possible carve-outs : is there a future for preferential tax regimes?
- GloBE rules and tax competition
- GloBE rules made easy
- Global minimum tax : the road ahead
- 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: Ist Österreich ein Niedrigsteuerland? Ermittlung der effektiven Steuerbelastung österreichischer Gesellschaften
- How to think about how the US Congress thinks about international tax reforms
- International effective minimum taxation - the GLOBE proposal
- Is an METR compatible with EU/EEA free movement guarantees?
- Korrektur des Steueraufwands für das "Excluded Income" : Hinweise zur Komplexität des Pillar Two-Besteuerungssystems
- La Directiva 2022/2523 en materia de imposición mínima societaria
- Let the GILTI/GLOBE games begin
- Limits of international cooperation : the Concept of “jurisdiction not to tax” from the BEPS Project to GloBE
- Luces y sombras del impuesto digital = Lights and shades of the digital economy
- 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
- Non-harmonized implementation of a GloBE minimum tax : how EU members states could proceed
- Nueva imposición internacional sobre sociedades : desafíos, alternativas y recomendaciones para América Latina y el Caribe
- 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
- Pillar 2 : avoiding pitfalls on the road to consensus
- Pillar 2's innovation problem : how GLOBE threatens IP regimes
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- 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 – Es ist soweit, die finalen Regelungen zur weltweiten Mindestbesteuerung sind da!
- Pillar two : what actions should banks be taking now?
- Pillars 1 and 2 : African perspectives
- Potential repsonse to GLOBE : domestic minimum taxes in countries affected by the global minimum tax
- 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
- Reaching consensus on taxing the digitalized economy
- Reshaping the Pillar 2 carveouts
- 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
- Réforme internationale de l’imposition de l’économie numérique : impacts des piliers un et deux sur le secteur bancaire suisse
- Seminar B: Form and substance
- Should CFC regimes grant a tax credit for qualified domestic minumum top-up taxes?
- 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
- 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 challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS
- Tax equity investment, energy, and low-income housing under pillar 2
- Tax planning under the GloBE Rules
- Tax treaty obstacles in implementing the Pillar Two Global Minimum tax rules and a possible solution for eliminating the various challenges
- Taxing multinationals : the GloBE proposal for a global minimum tax
- The 2020 Pillar Two Blueprint : what can the GloBE income inclusion rule do that CFC legislation can't do?
- 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 GloBE income inclusion rule and its global character : complexities underlying its fully effective application
- The Global Anti-Base Erosion Proposal (GloBE) in Pillar II
- 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 Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
- 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 plan to modernize the global corporate income tax framework
- The OECD/G20 Inclusive Framework's Two-Pillar solution
- 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 United States jumps on the minimum tax train, but seems to be on its own track
- The ambition and limits of the global minimum tax
- The case for domestic minimum taxes on multinationals
- The evolution of controlled foreign corporation rules and beyond
- The global minimum tax : from agreement to implementation : policy considerations, implementation options, and next steps
- The global tax deal from A to Z
- The impact of Pillar 2 on Hong Kong's real estate sector
- The potential costs of the OECD's proposed international tax reform
- The proposal for a global minimum tax : comeback of residence taxation in the digital era? Comment on Can GILTI + BEAT = GLOBE?
- The tax elasticity of financial statement income : implications for current reform proposals
- The transition to unitary taxation
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Transformación digital y justicia tributaria
- Tributos, servicios digitales y robótica
- U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
- 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
- What does the OECD's minimum tax proposal mean for Brazil's CFC regime?
- What the world thinks of Pillar 2
- 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
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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/ySFUJWzc0aI/" 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/ySFUJWzc0aI/">GloBE Proposal (OECD)</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>
