UTPR: Difference between revisions
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Latest revision as of 17:20, 26 December 2022
Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 2.
Undertaxed Payments Rule.
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.
See also
- Global Anti-Base Erosion Rules (GloBE)
- Global minimum corporate tax rate
- Income Inclusion Rule (IIR)
- Multinational corporation/company
- Organisation for Economic Co-operation and Development (OECD)
- Profit shifting
- Undertaxed Payments Rule