Pillar Two of the Inclusive Framework on BEPS

A Problem-solving Approach

Buch | Hardcover

408 Seiten

2024
Edward Elgar Publishing Ltd (Verlag)
978-1-0353-1237-5 (ISBN)

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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

Investigation into the mechanism currently being used to apply 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

Erscheinungsdatum	19.09.2024
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