Pillar Two of the Inclusive Framework on BEPS
Edward Elgar Publishing Ltd (Verlag)
978-1-0353-1237-5 (ISBN)
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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.
Edited by Carlo Garbarino, Full Professor of International Taxation, Department of Legal Studies, Bocconi University and Director of Osservatorio Fiscale, SDA Bocconi School of Management, Milano, Italy
Contents
Introduction: The policies of the Inclusive Framework on Pillar Two and the operation of
the global minimum tax within the context of MNEs 1
Carlo Garbarino
1 Perimeter of GloBE rules 21
Sebastiano Garufi Giuliani
2 Individual GloBE income or loss 61
Christos A. Theophilou and Artemis Loucaidou
3 Taxes paid by the group 125
Pitambar Das
4 Effective tax rates and the minimum rate 166
Amedeo Rizzo and Pitambar Das
5 Mechanism to apply the minimum tax 194
Giovanni Rolle
6 Domestic qualified minimum taxes 228
Gergely Czoboly
7 Tax neutrality and distribution regimes 287
Pablo A. Hernández González-Barreda
8 Dynamics of group perimeter 333
Giulio Allevato
9 Administration and transition rules 354
Stefano Castagna
Erscheint lt. Verlag | 28.9.2024 |
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Verlagsort | Cheltenham |
Sprache | englisch |
Maße | 169 x 244 mm |
Themenwelt | Recht / Steuern ► EU / Internationales Recht |
Recht / Steuern ► Steuern / Steuerrecht | |
Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
ISBN-10 | 1-0353-1237-9 / 1035312379 |
ISBN-13 | 978-1-0353-1237-5 / 9781035312375 |
Zustand | Neuware |
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