https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=UTPR 2026-06-18T00:00:27Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki.treasurers.org/w/index.php?title=UTPR&diff=49370&oldid=prev 2022-12-26T17:20:18Z

<p>Create page. Sources: Linked pages.</p> <p><b>New page</b></p><div>''Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 2.''<br /> <br /> Undertaxed Payments Rule.<br /> <br /> The Undertaxed Payments Rule - in conjunction with the Income Inclusion Rule (IIR) - is designed to ensure that large multinational entities are subject to a global minimum tax rate.<br /> <br /> <br /> == See also ==<br /> <br /> * [[Global Anti-Base Erosion Rules]] (GloBE)<br /> * [[Global minimum corporate tax rate]]<br /> * [[Income Inclusion Rule]] (IIR)<br /> * [[Multinational corporation/company]]<br /> * [[Organisation for Economic Co-operation and Development]] (OECD)<br /> * [[Profit shifting]]<br /> * [[Undertaxed Payments Rule]]<br /> <br /> <br /> ==External links==<br /> *[https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm OECD - Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) - Commentary]<br /> *[https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf Pillar Two rules in a nutshell - OECD]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]</div>

imported>Doug Williamson