Nexus rule: Difference between revisions
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''Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 1.'' | ''Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 1.'' | ||
A tax rule that would give taxing rights over the residual profits of large multinational enterprises to the jurisdictions where the customers are located | A tax rule that would give taxing rights over the residual profits of large multinational enterprises to the jurisdictions where the customers are located | ||
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* [[Base erosion and profit shifting]] (BEPS) | * [[Base erosion and profit shifting]] (BEPS) | ||
* [[Corporation Tax]] | * [[Corporation Tax]] | ||
* [[Effective tax rate]] (ETR) | * [[Effective tax rate]] (ETR) | ||
* [[Global Anti-Base Erosion Rules]] (GloBE] | * [[Global Anti-Base Erosion Rules]] (GloBE) | ||
* [[Global minimum corporate tax rate]] | |||
* [[Income Inclusion Rule]] (IIR) | * [[Income Inclusion Rule]] (IIR) | ||
* [[Income Tax]] | * [[Income Tax]] | ||
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* [[Tax haven]] | * [[Tax haven]] | ||
* [[Tax rate]] | * [[Tax rate]] | ||
* [[Top-up | * [[Top-up Tax]] | ||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
* [[Undertaxed Payments Rule]] (UTPR) | * [[Undertaxed Payments Rule]] (UTPR) | ||
Latest revision as of 21:32, 4 December 2022
Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 1.
A tax rule that would give taxing rights over the residual profits of large multinational enterprises to the jurisdictions where the customers are located
See also
- Base erosion and profit shifting (BEPS)
- Corporation Tax
- Effective tax rate (ETR)
- Global Anti-Base Erosion Rules (GloBE)
- Global minimum corporate tax rate
- Income Inclusion Rule (IIR)
- Income Tax
- Multinational corporation/company
- Organisation for Economic Co-operation and Development (OECD)
- Parent company
- Pillar 2
- Profit shifting
- Regime
- 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)
