Pillar 1: Difference between revisions

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imported>Doug Williamson
(Classify page.)
(Differentiate banking and tax rules.)
 
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''Banking - regulation.''
1.  ''Banking - regulation.''


(P1).
(P1).
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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.
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.
 
2.  ''Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD).''
 
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 ==
== See also ==
* [[Bank supervision]]
 
* [[Basel III]]
* [[Global Anti-Base Erosion Rules]] (GloBE)
* [[Capital adequacy]]
* [[Organisation for Economic Co-operation and Development]] (OECD)
* [[Capital Conservation Buffer]]
* [[Pillar 1 - banking supervision]]
* [[Countercyclical buffer]]
* [[Pillar 1 - global tax rules]]
* [[Credit risk]]
* [[Leverage Ratio]]
* [[Market risk]]
* [[Operational risk]]
* [[Pillar 2]]
* [[Pillar 2]]
* [[Pillar 3]]
* [[Pillar 3]]
* [[Profit shifting]]
* [[Risk management]]
* [[Tax ]]
* [[Tax avoidance]]
* [[Tax compliance]]
* [[Tax evasion]]
* [[Tax haven]]
* [[Tax rate]]
* [[Three Pillars of Capital]]
* [[Three Pillars of Capital]]
* [[Top-up Tax]]
* [[Transfer pricing]]
* [[Undertaxed Payments Rule]]  (UTPR)


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

Latest revision as of 23:38, 14 September 2024

1. Banking - regulation.

(P1).

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.


2. Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD).

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