Pillar 1 - Revision history

Doug: Differentiate banking and tax rules.

2024-09-14T23:38:30Z

Differentiate banking and tax rules.

@@ Line 4: / Line 4: @@
 Pillar 1 is the dimension of banking regulation which establishes minimum capital requirements based on market, credit and operational risks, and a minimum leverage ratio.
@@ Line 11: / Line 9: @@
 Pillar 1 of the OECD's tax reforms proposed in 2021 would give taxing rights over the residual profits of large multinational enterprises to the jurisdictions where the customers and users are located.
 == See also ==
 * [[Global Anti-Base Erosion Rules]]  (GloBE)
 * [[Organisation for Economic Co-operation and Development]] (OECD)
 * [[Pillar 1 - banking supervision]]
 * [[Pillar 1 - global tax rules]]
 * [[Pillar 2]]
 * [[Pillar 3]]
 * [[Profit shifting]]
 * [[Risk management]]
 * [[Tax ]]
 * [[Tax avoidance]]

2024-09-14T22:32:09Z

Add links.

← Older revision		Revision as of 22:32, 14 September 2024
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	* [[Organisation for Economic Co-operation and Development]] (OECD)		* [[Organisation for Economic Co-operation and Development]] (OECD)
	* [[Parent company]]		* [[Parent company]]
			* [[Pillar 1 - banking supervision]]
			* [[Pillar 1 - global tax rules]]
	* [[Pillar 2]]		* [[Pillar 2]]
	* [[Pillar 3]]		* [[Pillar 3]]

2022-12-04T21:29:55Z

Mend link.

← Older revision		Revision as of 21:29, 4 December 2022
Line 69:		Line 69:
	* [[Tax rate]]		* [[Tax rate]]
	* [[Three Pillars of Capital]]		* [[Three Pillars of Capital]]
	* [[Top-up ~~tax~~]]		* [[Top-up Tax]]
	* [[Transfer pricing]]		* [[Transfer pricing]]
	* [[Undertaxed Payments Rule]] (UTPR)		* [[Undertaxed Payments Rule]] (UTPR)

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2022-12-04T21:27:15Z

Remove surplus link.

2022-12-03T21:38:15Z

Layout.

← Older revision		Revision as of 21:38, 3 December 2022
Line 36:		Line 36:
	* [[European Union]]		* [[European Union]]
	* [[Financial reporting]]		* [[Financial reporting]]
	* [[Global Anti-Base Erosion Rules]] (GloBE]		* [[Global Anti-Base Erosion Rules]] (GloBE)
	* [[Gross domestic product]] (GDP)		* [[Gross domestic product]] (GDP)
	* [[Group]]		* [[Group]]

2022-12-03T14:46:10Z

Add quote - source - The Treasurer - 2022 - Issue 4 - December 2022 - p40.

@@ Line 1: / Line 1: @@
-''Banking - regulation.''
+.  ''Banking - regulation.''
 (P1).
@@ Line 6: / Line 6: @@
 Additional capital requirements may be imposed by bank supervisors under Pillar 2.
 == See also ==
 * [[Bank supervision]]
 * [[Basel III]]
 * [[Capital adequacy]]
 * [[Capital Conservation Buffer]]
 * [[Countercyclical buffer]]
 * [[Credit risk]]
 * [[Leverage Ratio]]
 * [[Market risk]]
 * [[Operational risk]]
 * [[Pillar 2]]
 * [[Pillar 3]]
 * [[Three Pillars of Capital]]
 [[Category:Accounting,_tax_and_regulation]]

2022-06-29T18:50:35Z

Classify page.

← Older revision		Revision as of 18:50, 29 June 2022
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	* [[Pillar 3]]		* [[Pillar 3]]
	* [[Three Pillars of Capital]]		* [[Three Pillars of Capital]]

			[[Category:Accounting,_tax_and_regulation]]

2016-11-12T18:02:53Z

Add link.

2016-11-11T13:19:17Z

Expand and add links. Sources: linked pages.

← Older revision		Revision as of 13:19, 11 November 2016
Line 3:		Line 3:
	(P1).		(P1).

	Pillar 1 is the dimension of banking regulation which establishes minimum capital requirements and a minimum leverage ratio.		Pillar 1 is the dimension of banking regulation which establishes minimum capital requirements based on market, credit and operational risks, and a minimum leverage ratio.

	Additional capital requirements may be imposed by bank supervisors under Pillar 2.		Additional capital requirements may be imposed by bank supervisors under Pillar 2.
Line 14:		Line 14:
	* [[Capital Conservation Buffer]]		* [[Capital Conservation Buffer]]
	* [[Countercyclical buffer]]		* [[Countercyclical buffer]]
			* [[Credit risk]]
	* [[Leverage Ratio]]		* [[Leverage Ratio]]
			* [[Market risk]]
			* [[Operational risk]]
	* [[Pillar 2]]		* [[Pillar 2]]
	* [[Pillar 3]]		* [[Pillar 3]]

2016-11-11T13:09:20Z

Amend link.

← Older revision		Revision as of 13:09, 11 November 2016
Line 14:		Line 14:
	* [[Capital Conservation Buffer]]		* [[Capital Conservation Buffer]]
	* [[Countercyclical buffer]]		* [[Countercyclical buffer]]
	* [[Leverage ~~ratio~~]]		* [[Leverage Ratio]]
	* [[Pillar 2]]		* [[Pillar 2]]
	* [[Pillar 3]]		* [[Pillar 3]]