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The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

Magdalena Schwarz (Autor)

Buch | Softcover

297 Seiten

2022
Nomos (Verlag)
978-3-7560-0400-3 (ISBN)

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Pillar Two of the OECD's two-pillar-approach to solve the tax challenges arising from digitalization provides for the introduction of global minimum taxation of large multinational entities. This is the largest project to date to reform and align international taxation. This thesis explains and analyzes the proposed rules (based on the Blueprint published in October 2020) aimed at achieving global minimum taxation. The aim of the work is also to evaluate the effectiveness of this so-called GloBE proposal and to identify possible weaknesses and potential for improvement of these rules.

Erscheinungsdatum	04.11.2022
Reihe/Serie	Steuerwissenschaftliche Schriften ; 81
Sprache	englisch
Maße	153 x 227 mm
Gewicht	431 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	BEPS • BEPS 2.0 • Doppelbesteuerungsabkommen • Global Anti-Base Erosion • globale Mindestbesteuerung • Globe • income inclusion rule • Internationales Steuerrecht • Mindestbesteuerung • OECD GloBE proposal • Pillar Two • Säule 2 • Steuerrecht
ISBN-10	3-7560-0400-7 / 3756004007
ISBN-13	978-3-7560-0400-3 / 9783756004003
Zustand	Neuware