Global Minimum Taxation? :: an Analysis of the Global Anti-Base Erosion Initiative /
This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the Pillar Two Blueprint Report.
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD Publications,
[2021]
|
| Schriftenreihe: | IBFD tax research series ;
v. 4. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the Pillar Two Blueprint Report. |
| Beschreibung: | 3.5.1. Top-down approach. |
| Beschreibung: | 1 online resource (469 pages) |
| ISBN: | 9789087226756 9087226756 9789087226763 9087226764 |
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| 245 | 0 | 0 | |a Global Minimum Taxation? : |b an Analysis of the Global Anti-Base Erosion Initiative / |c editors: Andreas Perdelwitz and Alessandro Turina. |
| 264 | 1 | |a Amsterdam : |b IBFD Publications, |c [2021] | |
| 300 | |a 1 online resource (469 pages) | ||
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| 490 | 1 | |a IBFD Tax Research Series ; |v v. 4 | |
| 505 | 0 | |a Cover -- Title -- Copyright -- Preface -- Table of Contents -- General Acknowledgements -- Introduction -- Abbreviations -- Part 1: Setting the Framework: Design and Technical Aspects of the Proposed Rules -- Chapter 1: Introducing Pillar Two: Towards a Global Minimum Effective Tax Rate -- 1.1. A global minimum effective tax rate -- 1.1.1. Introductory remarks -- 1.1.2. Pillar Two project -- 1.1.2.1. The state of play -- 1.1.2.2. Theoretical framework -- 1.1.2.3. Policy goals -- 1.2. The architecture of GloBE -- 1.2.1. The four component rules -- 1.2.2. Subjective scope -- 1.2.3. Carve-outs | |
| 505 | 8 | |a 1.3. Contextualizing the origin and relevance of the global minimum effective rate -- 1.3.1. Minimum rates in international tax law -- 1.3.2. CFC rules -- 1.3.3. The US experience -- 1.3.3.1. Alternative minimum tax -- 1.3.3.2. Obama's minimum tax on foreign earnings proposal -- 1.3.3.3. Global intangible low-taxed income (GILTI) -- 1.3.3.4. Base erosion and anti-abuse tax (BEAT) -- 1.3.4. The European Union -- 1.3.5. Alternative minimum tax and other domestic experiences -- 1.3.5.1. (Alternative) minimum tax regimes -- 1.3.5.2. Anti-hybrid rules | |
| 505 | 8 | |a 1.4. The determination of the global minimum rate -- 1.5. Conclusions -- Chapter 2 The GloBE Tax Base: Road to the Jurisdictional Effective Tax Rate -- 2.1. Introduction -- 2.2. The global minimum tax test in light of the Pillar Two Blueprint -- 2.2.1. Determination of covered taxes and assignment of income to a jurisdiction -- 2.2.2. Determination of the tax base: Consistency and use of financial accounts -- 2.2.3. Adjustments to address permanent differences -- 2.2.3.1. Dividends and use of equity method -- 2.2.3.2. Gain or loss arising from dispositions of stock | |
| 505 | 8 | |a 2.2.3.3. Equity interests accounted for under the fair value accounting method -- 2.2.3.4. Covered taxes -- 2.2.3.5. Stock-based compensation -- 2.2.3.6. Bribes and other illegal payments -- 2.2.3.7. Fines and penalties -- 2.2.3.8. Gains and losses on restructuring -- 2.2.4. Adjustments to address temporary differences -- 2.2.4.1. Carry-forward approach -- 2.2.4.1.1. Local tax carry-forward and IIR tax credit -- 2.2.4.1.2. Loss carry-forward -- 2.3. Blending -- 2.4. Simplification measures -- 2.4.1. Country-by-country reporting and ETR safe harbour -- 2.4.2. De minimis profit exclusion | |
| 505 | 8 | |a 2.4.3. Single jurisdictional ETR calculation to cover several years -- 2.4.4. Tax administrative guidance -- 2.5. Conclusions -- Chapter 3 The Income Inclusion Rule -- 3.1. Introduction -- 3.2. IIR: Basic design -- 3.3. Scope of the IIR -- 3.3.1. MNE group -- 3.3.2. The EUR 750 million threshold -- 3.3.3. "Constituent entities" -- 3.3.3.1. Ultimate parent entity -- 3.3.3.2. Other constituent entities -- 3.3.4. Excluded entities -- 3.4. Top-up taxation under the IIR -- 3.4.1. Assigning of income -- 3.4.2. Covered taxes -- 3.4.3. Determination of the top-up tax -- 3.5. IIR -- The mechanism | |
| 500 | |a 3.5.1. Top-down approach. | ||
| 520 | |a This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the Pillar Two Blueprint Report. | ||
| 588 | 0 | |a Online resource; title from digital title page (viewed on June 15, 2021). | |
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85132851 | |
| 650 | 7 | |a Taxation |x Law and legislation |2 fast | |
| 700 | 1 | |a Perdelwitz, Andreas, |e editor. | |
| 700 | 1 | |a Turina, Alessandro, |e editor. | |
| 758 | |i has work: |a Global minimum taxation? (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGHpdMBy9x8pv7Wfpvd6Vd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Global Minimum Taxation? |d Amsterdam : IBFD Publications, [2021] |z 9789087226763 |
| 830 | 0 | |a IBFD tax research series ; |v v. 4. |0 http://id.loc.gov/authorities/names/no2018010007 | |
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| contents | Cover -- Title -- Copyright -- Preface -- Table of Contents -- General Acknowledgements -- Introduction -- Abbreviations -- Part 1: Setting the Framework: Design and Technical Aspects of the Proposed Rules -- Chapter 1: Introducing Pillar Two: Towards a Global Minimum Effective Tax Rate -- 1.1. A global minimum effective tax rate -- 1.1.1. Introductory remarks -- 1.1.2. Pillar Two project -- 1.1.2.1. The state of play -- 1.1.2.2. Theoretical framework -- 1.1.2.3. Policy goals -- 1.2. The architecture of GloBE -- 1.2.1. The four component rules -- 1.2.2. Subjective scope -- 1.2.3. Carve-outs 1.3. Contextualizing the origin and relevance of the global minimum effective rate -- 1.3.1. Minimum rates in international tax law -- 1.3.2. CFC rules -- 1.3.3. The US experience -- 1.3.3.1. Alternative minimum tax -- 1.3.3.2. Obama's minimum tax on foreign earnings proposal -- 1.3.3.3. Global intangible low-taxed income (GILTI) -- 1.3.3.4. Base erosion and anti-abuse tax (BEAT) -- 1.3.4. The European Union -- 1.3.5. Alternative minimum tax and other domestic experiences -- 1.3.5.1. (Alternative) minimum tax regimes -- 1.3.5.2. Anti-hybrid rules 1.4. The determination of the global minimum rate -- 1.5. Conclusions -- Chapter 2 The GloBE Tax Base: Road to the Jurisdictional Effective Tax Rate -- 2.1. Introduction -- 2.2. The global minimum tax test in light of the Pillar Two Blueprint -- 2.2.1. Determination of covered taxes and assignment of income to a jurisdiction -- 2.2.2. Determination of the tax base: Consistency and use of financial accounts -- 2.2.3. Adjustments to address permanent differences -- 2.2.3.1. Dividends and use of equity method -- 2.2.3.2. Gain or loss arising from dispositions of stock 2.2.3.3. Equity interests accounted for under the fair value accounting method -- 2.2.3.4. Covered taxes -- 2.2.3.5. Stock-based compensation -- 2.2.3.6. Bribes and other illegal payments -- 2.2.3.7. Fines and penalties -- 2.2.3.8. Gains and losses on restructuring -- 2.2.4. Adjustments to address temporary differences -- 2.2.4.1. Carry-forward approach -- 2.2.4.1.1. Local tax carry-forward and IIR tax credit -- 2.2.4.1.2. Loss carry-forward -- 2.3. Blending -- 2.4. Simplification measures -- 2.4.1. Country-by-country reporting and ETR safe harbour -- 2.4.2. De minimis profit exclusion 2.4.3. Single jurisdictional ETR calculation to cover several years -- 2.4.4. Tax administrative guidance -- 2.5. Conclusions -- Chapter 3 The Income Inclusion Rule -- 3.1. Introduction -- 3.2. IIR: Basic design -- 3.3. Scope of the IIR -- 3.3.1. MNE group -- 3.3.2. The EUR 750 million threshold -- 3.3.3. "Constituent entities" -- 3.3.3.1. Ultimate parent entity -- 3.3.3.2. Other constituent entities -- 3.3.4. Excluded entities -- 3.4. Top-up taxation under the IIR -- 3.4.1. Assigning of income -- 3.4.2. Covered taxes -- 3.4.3. Determination of the top-up tax -- 3.5. IIR -- The mechanism |
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| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | ZDB-4-EBU-on1244621180 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:39Z |
| institution | BVB |
| isbn | 9789087226756 9087226756 9789087226763 9087226764 |
| language | English |
| oclc_num | 1244621180 |
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| series | IBFD tax research series ; |
| series2 | IBFD Tax Research Series ; |
| spelling | Global Minimum Taxation? : an Analysis of the Global Anti-Base Erosion Initiative / editors: Andreas Perdelwitz and Alessandro Turina. Amsterdam : IBFD Publications, [2021] 1 online resource (469 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier IBFD Tax Research Series ; v. 4 Cover -- Title -- Copyright -- Preface -- Table of Contents -- General Acknowledgements -- Introduction -- Abbreviations -- Part 1: Setting the Framework: Design and Technical Aspects of the Proposed Rules -- Chapter 1: Introducing Pillar Two: Towards a Global Minimum Effective Tax Rate -- 1.1. A global minimum effective tax rate -- 1.1.1. Introductory remarks -- 1.1.2. Pillar Two project -- 1.1.2.1. The state of play -- 1.1.2.2. Theoretical framework -- 1.1.2.3. Policy goals -- 1.2. The architecture of GloBE -- 1.2.1. The four component rules -- 1.2.2. Subjective scope -- 1.2.3. Carve-outs 1.3. Contextualizing the origin and relevance of the global minimum effective rate -- 1.3.1. Minimum rates in international tax law -- 1.3.2. CFC rules -- 1.3.3. The US experience -- 1.3.3.1. Alternative minimum tax -- 1.3.3.2. Obama's minimum tax on foreign earnings proposal -- 1.3.3.3. Global intangible low-taxed income (GILTI) -- 1.3.3.4. Base erosion and anti-abuse tax (BEAT) -- 1.3.4. The European Union -- 1.3.5. Alternative minimum tax and other domestic experiences -- 1.3.5.1. (Alternative) minimum tax regimes -- 1.3.5.2. Anti-hybrid rules 1.4. The determination of the global minimum rate -- 1.5. Conclusions -- Chapter 2 The GloBE Tax Base: Road to the Jurisdictional Effective Tax Rate -- 2.1. Introduction -- 2.2. The global minimum tax test in light of the Pillar Two Blueprint -- 2.2.1. Determination of covered taxes and assignment of income to a jurisdiction -- 2.2.2. Determination of the tax base: Consistency and use of financial accounts -- 2.2.3. Adjustments to address permanent differences -- 2.2.3.1. Dividends and use of equity method -- 2.2.3.2. Gain or loss arising from dispositions of stock 2.2.3.3. Equity interests accounted for under the fair value accounting method -- 2.2.3.4. Covered taxes -- 2.2.3.5. Stock-based compensation -- 2.2.3.6. Bribes and other illegal payments -- 2.2.3.7. Fines and penalties -- 2.2.3.8. Gains and losses on restructuring -- 2.2.4. Adjustments to address temporary differences -- 2.2.4.1. Carry-forward approach -- 2.2.4.1.1. Local tax carry-forward and IIR tax credit -- 2.2.4.1.2. Loss carry-forward -- 2.3. Blending -- 2.4. Simplification measures -- 2.4.1. Country-by-country reporting and ETR safe harbour -- 2.4.2. De minimis profit exclusion 2.4.3. Single jurisdictional ETR calculation to cover several years -- 2.4.4. Tax administrative guidance -- 2.5. Conclusions -- Chapter 3 The Income Inclusion Rule -- 3.1. Introduction -- 3.2. IIR: Basic design -- 3.3. Scope of the IIR -- 3.3.1. MNE group -- 3.3.2. The EUR 750 million threshold -- 3.3.3. "Constituent entities" -- 3.3.3.1. Ultimate parent entity -- 3.3.3.2. Other constituent entities -- 3.3.4. Excluded entities -- 3.4. Top-up taxation under the IIR -- 3.4.1. Assigning of income -- 3.4.2. Covered taxes -- 3.4.3. Determination of the top-up tax -- 3.5. IIR -- The mechanism 3.5.1. Top-down approach. This book addresses the ongoing debate surrounding convergence towards global minimum taxation heralded by the proposed GloBE framework and connected rules in light of the Pillar Two Blueprint Report. Online resource; title from digital title page (viewed on June 15, 2021). Print version record. Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Taxation Law and legislation fast Perdelwitz, Andreas, editor. Turina, Alessandro, editor. has work: Global minimum taxation? (Text) https://id.oclc.org/worldcat/entity/E39PCGHpdMBy9x8pv7Wfpvd6Vd https://id.oclc.org/worldcat/ontology/hasWork Print version: Global Minimum Taxation? Amsterdam : IBFD Publications, [2021] 9789087226763 IBFD tax research series ; v. 4. http://id.loc.gov/authorities/names/no2018010007 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2899020 Volltext |
| spellingShingle | Global Minimum Taxation? : an Analysis of the Global Anti-Base Erosion Initiative / IBFD tax research series ; Cover -- Title -- Copyright -- Preface -- Table of Contents -- General Acknowledgements -- Introduction -- Abbreviations -- Part 1: Setting the Framework: Design and Technical Aspects of the Proposed Rules -- Chapter 1: Introducing Pillar Two: Towards a Global Minimum Effective Tax Rate -- 1.1. A global minimum effective tax rate -- 1.1.1. Introductory remarks -- 1.1.2. Pillar Two project -- 1.1.2.1. The state of play -- 1.1.2.2. Theoretical framework -- 1.1.2.3. Policy goals -- 1.2. The architecture of GloBE -- 1.2.1. The four component rules -- 1.2.2. Subjective scope -- 1.2.3. Carve-outs 1.3. Contextualizing the origin and relevance of the global minimum effective rate -- 1.3.1. Minimum rates in international tax law -- 1.3.2. CFC rules -- 1.3.3. The US experience -- 1.3.3.1. Alternative minimum tax -- 1.3.3.2. Obama's minimum tax on foreign earnings proposal -- 1.3.3.3. Global intangible low-taxed income (GILTI) -- 1.3.3.4. Base erosion and anti-abuse tax (BEAT) -- 1.3.4. The European Union -- 1.3.5. Alternative minimum tax and other domestic experiences -- 1.3.5.1. (Alternative) minimum tax regimes -- 1.3.5.2. Anti-hybrid rules 1.4. The determination of the global minimum rate -- 1.5. Conclusions -- Chapter 2 The GloBE Tax Base: Road to the Jurisdictional Effective Tax Rate -- 2.1. Introduction -- 2.2. The global minimum tax test in light of the Pillar Two Blueprint -- 2.2.1. Determination of covered taxes and assignment of income to a jurisdiction -- 2.2.2. Determination of the tax base: Consistency and use of financial accounts -- 2.2.3. Adjustments to address permanent differences -- 2.2.3.1. Dividends and use of equity method -- 2.2.3.2. Gain or loss arising from dispositions of stock 2.2.3.3. Equity interests accounted for under the fair value accounting method -- 2.2.3.4. Covered taxes -- 2.2.3.5. Stock-based compensation -- 2.2.3.6. Bribes and other illegal payments -- 2.2.3.7. Fines and penalties -- 2.2.3.8. Gains and losses on restructuring -- 2.2.4. Adjustments to address temporary differences -- 2.2.4.1. Carry-forward approach -- 2.2.4.1.1. Local tax carry-forward and IIR tax credit -- 2.2.4.1.2. Loss carry-forward -- 2.3. Blending -- 2.4. Simplification measures -- 2.4.1. Country-by-country reporting and ETR safe harbour -- 2.4.2. De minimis profit exclusion 2.4.3. Single jurisdictional ETR calculation to cover several years -- 2.4.4. Tax administrative guidance -- 2.5. Conclusions -- Chapter 3 The Income Inclusion Rule -- 3.1. Introduction -- 3.2. IIR: Basic design -- 3.3. Scope of the IIR -- 3.3.1. MNE group -- 3.3.2. The EUR 750 million threshold -- 3.3.3. "Constituent entities" -- 3.3.3.1. Ultimate parent entity -- 3.3.3.2. Other constituent entities -- 3.3.4. Excluded entities -- 3.4. Top-up taxation under the IIR -- 3.4.1. Assigning of income -- 3.4.2. Covered taxes -- 3.4.3. Determination of the top-up tax -- 3.5. IIR -- The mechanism Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132851 |
| title | Global Minimum Taxation? : an Analysis of the Global Anti-Base Erosion Initiative / |
| title_auth | Global Minimum Taxation? : an Analysis of the Global Anti-Base Erosion Initiative / |
| title_exact_search | Global Minimum Taxation? : an Analysis of the Global Anti-Base Erosion Initiative / |
| title_full | Global Minimum Taxation? : an Analysis of the Global Anti-Base Erosion Initiative / editors: Andreas Perdelwitz and Alessandro Turina. |
| title_fullStr | Global Minimum Taxation? : an Analysis of the Global Anti-Base Erosion Initiative / editors: Andreas Perdelwitz and Alessandro Turina. |
| title_full_unstemmed | Global Minimum Taxation? : an Analysis of the Global Anti-Base Erosion Initiative / editors: Andreas Perdelwitz and Alessandro Turina. |
| title_short | Global Minimum Taxation? : |
| title_sort | global minimum taxation an analysis of the global anti base erosion initiative |
| title_sub | an Analysis of the Global Anti-Base Erosion Initiative / |
| topic | Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Taxation Law and legislation fast |
| topic_facet | Taxation Law and legislation. Taxation Law and legislation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2899020 |
| work_keys_str_mv | AT perdelwitzandreas globalminimumtaxationananalysisoftheglobalantibaseerosioninitiative AT turinaalessandro globalminimumtaxationananalysisoftheglobalantibaseerosioninitiative |