'Pillar Two' Global Minimum Tax
portes grátis
'Pillar Two' Global Minimum Tax
Haslehner, Werner; Kofler, Georg; Rust, Alexander; Pantazatou, Katerina
Edward Elgar Publishing Ltd
08/2024
354
Dura
9781035308736
Pré-lançamento - envio 15 a 20 dias após a sua edição
Descrição não disponível.
Contents
1 Formative politics and policies of Pillar Two 1
Richard Collier and John Vella
2 The economics and impact of Pillar Two 28
Giuseppe Pulina and Skerdilajda Zanaj
3 The business perspective on the Pillar Two global minimum tax 47
Ulrike Schramm and Arne Dettling
4 The perceived (un)fairness of the global minimum corporate tax rate 58
Rita de la Feria
5 The scope of Pillar Two 84
Cecile Brokelind
6 Computation of GloBE income or loss 104
Nupur Jalan
7 Computation of the effective tax rate and the 'top-up tax' 135
Valentin Bendlinger and Georg Kofler
8 The income inclusion rule and the undertaxed profits rule 205
Alexia Kardachaki and Sjoerd Douma
9 A simplification safe harbour for Pillar Two 242
Cedric Doellefeld, Joachim Englisch, Simon Harst, Deborah Schanz and Feli Siegel
10 Tax neutrality regimes and GloBE 260
Leopoldo Parada
11 The Pillar Two top-up taxes and tax treaties 282
Ana Paula Dourado
12 Pillar Two and EU law 304
Katerina Pantazatou
1 Formative politics and policies of Pillar Two 1
Richard Collier and John Vella
2 The economics and impact of Pillar Two 28
Giuseppe Pulina and Skerdilajda Zanaj
3 The business perspective on the Pillar Two global minimum tax 47
Ulrike Schramm and Arne Dettling
4 The perceived (un)fairness of the global minimum corporate tax rate 58
Rita de la Feria
5 The scope of Pillar Two 84
Cecile Brokelind
6 Computation of GloBE income or loss 104
Nupur Jalan
7 Computation of the effective tax rate and the 'top-up tax' 135
Valentin Bendlinger and Georg Kofler
8 The income inclusion rule and the undertaxed profits rule 205
Alexia Kardachaki and Sjoerd Douma
9 A simplification safe harbour for Pillar Two 242
Cedric Doellefeld, Joachim Englisch, Simon Harst, Deborah Schanz and Feli Siegel
10 Tax neutrality regimes and GloBE 260
Leopoldo Parada
11 The Pillar Two top-up taxes and tax treaties 282
Ana Paula Dourado
12 Pillar Two and EU law 304
Katerina Pantazatou
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
Pillar 2; GloBE; minimum corporation tax; Income Inclusion Rule; Top-up Tax; GloBE Model Rules; BEPS 2.0
Contents
1 Formative politics and policies of Pillar Two 1
Richard Collier and John Vella
2 The economics and impact of Pillar Two 28
Giuseppe Pulina and Skerdilajda Zanaj
3 The business perspective on the Pillar Two global minimum tax 47
Ulrike Schramm and Arne Dettling
4 The perceived (un)fairness of the global minimum corporate tax rate 58
Rita de la Feria
5 The scope of Pillar Two 84
Cecile Brokelind
6 Computation of GloBE income or loss 104
Nupur Jalan
7 Computation of the effective tax rate and the 'top-up tax' 135
Valentin Bendlinger and Georg Kofler
8 The income inclusion rule and the undertaxed profits rule 205
Alexia Kardachaki and Sjoerd Douma
9 A simplification safe harbour for Pillar Two 242
Cedric Doellefeld, Joachim Englisch, Simon Harst, Deborah Schanz and Feli Siegel
10 Tax neutrality regimes and GloBE 260
Leopoldo Parada
11 The Pillar Two top-up taxes and tax treaties 282
Ana Paula Dourado
12 Pillar Two and EU law 304
Katerina Pantazatou
1 Formative politics and policies of Pillar Two 1
Richard Collier and John Vella
2 The economics and impact of Pillar Two 28
Giuseppe Pulina and Skerdilajda Zanaj
3 The business perspective on the Pillar Two global minimum tax 47
Ulrike Schramm and Arne Dettling
4 The perceived (un)fairness of the global minimum corporate tax rate 58
Rita de la Feria
5 The scope of Pillar Two 84
Cecile Brokelind
6 Computation of GloBE income or loss 104
Nupur Jalan
7 Computation of the effective tax rate and the 'top-up tax' 135
Valentin Bendlinger and Georg Kofler
8 The income inclusion rule and the undertaxed profits rule 205
Alexia Kardachaki and Sjoerd Douma
9 A simplification safe harbour for Pillar Two 242
Cedric Doellefeld, Joachim Englisch, Simon Harst, Deborah Schanz and Feli Siegel
10 Tax neutrality regimes and GloBE 260
Leopoldo Parada
11 The Pillar Two top-up taxes and tax treaties 282
Ana Paula Dourado
12 Pillar Two and EU law 304
Katerina Pantazatou
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
