Pillar 1: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Mend link.) |
(Differentiate banking and tax rules.) |
||
| (One intermediate revision by the same user not shown) | |||
| Line 4: | Line 4: | ||
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. | ||
| Line 11: | Line 9: | ||
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. | 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 == | ||
* [[Global Anti-Base Erosion Rules]] (GloBE) | * [[Global Anti-Base Erosion Rules]] (GloBE) | ||
* [[Organisation for Economic Co-operation and Development]] (OECD) | * [[Organisation for Economic Co-operation and Development]] (OECD) | ||
* [[ | * [[Pillar 1 - banking supervision]] | ||
* [[Pillar 1 - global tax rules]] | |||
* [[Pillar 2]] | * [[Pillar 2]] | ||
* [[Pillar 3]] | * [[Pillar 3]] | ||
* [[Profit shifting]] | * [[Profit shifting]] | ||
* [[Risk management]] | * [[Risk management]] | ||
* [[Tax ]] | * [[Tax ]] | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
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
- Global Anti-Base Erosion Rules (GloBE)
- Organisation for Economic Co-operation and Development (OECD)
- Pillar 1 - banking supervision
- Pillar 1 - global tax rules
- Pillar 2
- Pillar 3
- Profit shifting
- Risk management
- Tax
- Tax avoidance
- Tax compliance
- Tax evasion
- Tax haven
- Tax rate
- Three Pillars of Capital
- Top-up Tax
- Transfer pricing
- Undertaxed Payments Rule (UTPR)
