Global Anti-Base Erosion Rules: Difference between revisions
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imported>Doug Williamson (Create page - source - OECD - https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm) |
imported>Doug Williamson (Add link.) |
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(GloBE). | (GloBE). | ||
The Global Anti-Base Erosion Rules are published by the OECD and are designed to ensure that large multinational enterprises pay a minimum rate of corporate tax on | The Global Anti-Base Erosion Rules are published by the OECD and are designed to ensure that large multinational enterprises pay a minimum rate of corporate tax on their worldwide profits. | ||
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* [[Base erosion and profit shifting]] (BEPS) | * [[Base erosion and profit shifting]] (BEPS) | ||
* [[Corporate tax]] | |||
* [[Corporation Tax]] | * [[Corporation Tax]] | ||
* [[Effective tax rate]] (ETR) | * [[Effective tax rate]] (ETR) | ||
Latest revision as of 11:06, 7 December 2022
Tax - Organisation for Economic Co-operation and Development (OECD) - base erosion and profit shifting (BEPS).
(GloBE).
The Global Anti-Base Erosion Rules are published by the OECD and are designed to ensure that large multinational enterprises pay a minimum rate of corporate tax on their worldwide profits.
See also
- Base erosion and profit shifting (BEPS)
- Corporate tax
- Corporation Tax
- Effective tax rate (ETR)
- Financial reporting
- Global minimum corporate tax rate
- G7
- Income Inclusion Rule (IIR)
- Income Tax
- Multinational corporation/company
- Nexus rule
- Organisation for Economic Co-operation and Development (OECD)
- Parent company
- Pillar 1
- Pillar 2
- Profit shifting
- Regime
- Risk management
- Sister company
- Subject To Tax Rule (STTR)
- Tax
- Tax avoidance
- Tax compliance
- Tax evasion
- Tax haven
- Tax rate
- Top-up Tax
- Transfer pricing
- Undertaxed Payments Rule (UTPR)
