Pillar Two of the Inclusive Framework on BEPS
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Pillar Two of the Inclusive Framework on BEPS
A Problem-solving Approach
Garbarino, Carlo
Edward Elgar Publishing Ltd
09/2024
408
Dura
9781035312375
Pré-lançamento - envio 15 a 20 dias após a sua edição
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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. Hernandez Gonzalez-Barreda
8 Dynamics of group perimeter 333
Giulio Allevato
9 Administration and transition rules 354
Stefano Castagna
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. Hernandez Gonzalez-Barreda
8 Dynamics of group perimeter 333
Giulio Allevato
9 Administration and transition rules 354
Stefano Castagna
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
Digital Economy; Pillar Two; Global Minimum Tax; Income Inclusion Rule; Undertaxed Payment Rule; Base Erosion and Profit Shifting; BEPS; Aggressive Tax Strategies
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. Hernandez Gonzalez-Barreda
8 Dynamics of group perimeter 333
Giulio Allevato
9 Administration and transition rules 354
Stefano Castagna
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. Hernandez Gonzalez-Barreda
8 Dynamics of group perimeter 333
Giulio Allevato
9 Administration and transition rules 354
Stefano Castagna
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
