Pillar two : what actions should banks be taking now?
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The work Pillar two : what actions should banks be taking now? 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.
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Pillar two : what actions should banks be taking now?
Resource Information
The work Pillar two : what actions should banks be taking now? 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.
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- Pillar two : what actions should banks be taking now?
- Language
- eng
- Summary
- The concept underlying Pillar Two is relatively straightforward; a globally consistent 15% minimum tax regime. The reality is one of the most complex international tax measures ever implemented. Some of this complexity is driven by design and policy and it is important that banks are assessing the potential impact of the regime: this includes consideration of whether there is a risk of top-up tax as well as focussing on meeting reporting and compliance requirements
- Citation source
- In: Finance and capital markets. - Amsterdam. - Vol. 23 (2022), no. 2 ; 5 p
- Geographic coverage
- International
- Language note
- English
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Context of Pillar two : what actions should banks be taking now?Work of
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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/y_ykPDquT0I/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/y_ykPDquT0I/">Pillar two : what actions should banks be taking now?</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>
