Pillar Two of the Inclusive Framework on BEPS : A Problem-Solving Approach / edited by Carlo Garbarino.

Format:

Book

Contributor:

Edward Elgar Publishing, publisher.

Garbarino, Carlo, editor.

Language:

English

Subjects (All):

Double taxation.

Physical Description:

1 online resource (408 pages)

Edition:

First edition.

Place of Publication:

Cheltenham, England : Edward Elgar Publishing Limited, [2024]

Summary:

"Adopting a practical problem-solving approach, this book critically analyses the recent OECD Global Anti-Base Erosion Model Rules that have been adopted to address the tax challenges arising from the digitalisation of the economy. It provides a clear and systematic explanation of Pillar Two and the OECD policies, which are now being implemented in a variety of national tax systems. Key Features: Exploration of the scope of the GloBE Rules. Accessible explanations of technical jargon accompanied by examples Focus on key concepts of GloBE income or loss and adjusted covered taxes. Concise descriptions of each area of OECD policies on the global minimum tax. Examination of domestic qualified minimum taxes that align with OECD standards. Analysis of tax neutrality and distribution regimes. This thorough and authoritative guide is an indispensable resource for tax lawyers, tax managers of multinational firms, tax professionals, and tax administrations and international organisations. The book's expert analysis of complex tax reporting procedures for multinational companies is also beneficial to academics and researchers of corporate tax and international taxation"-- Provided by publisher.

Contents:

Front Matter

Copyright

Contents

Extended Contents

Contributors

Abbreviations

Abbreviations of sources

Table of Model Rules

The policies of the Inclusive Framework on Pillar Two and the operation of the global minimum tax within the context of MNEs

1 Perimeter of GloBE Rules

2 Individual GloBE Income or Loss

3 Taxes paid by the group

4 Effective Tax Rates and the Minimum Rate

5 Mechanism to apply the minimum tax

6 Domestic Qualified Minimum Taxes

7 Tax neutrality and Distribution Regimes

8 Dynamics of Group perimeter

9 Administration and transition rules

Glossary index.

Notes:

Description based on publisher supplied metadata and other sources.

Includes bibliographical references and index.

Description based on print version record.

Includes index.

ISBN:

9781035312382

1035312387