"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 ...
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"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"--
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Add this copy of Pillar Two of the Inclusive Framework on Beps: a to cart. $169.09, new condition, Sold by discount_scientific_books rated 5.0 out of 5 stars, ships from Sterling Heights, MI, UNITED STATES, published 2024 by Edward Elgar Publishing.
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