Subject To Tax Rule: Difference between revisions

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* [[Base erosion and profit shifting]]  (BEPS)
* [[Base erosion and profit shifting]]  (BEPS)
* [[Corporation Tax]]
* [[Corporation Tax]]
* [[Domestic Minimum Tax]]
* [[Effective tax rate]]  (ETR)
* [[Effective tax rate]]  (ETR)
* [[Global Anti-Base Erosion Rules]]  (GloBE)
* [[Global Anti-Base Erosion Rules]]  (GloBE)
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* [[Profit shifting]]
* [[Profit shifting]]
* [[Regime]]
* [[Regime]]
* [[Related party]]
* [[Tax ]]
* [[Tax ]]
* [[Tax avoidance]]
* [[Tax avoidance]]
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* [[Tax haven]]
* [[Tax haven]]
* [[Tax rate]]
* [[Tax rate]]
* [[Top-up tax]]
* [[Top-up Tax]]
* [[Transfer pricing]]
* [[Transfer pricing]]
* [[Undertaxed Payments Rule]]  (UTPR)
* [[Undertaxed Payments Rule]]  (UTPR)
* [[Withholding tax]]


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

Latest revision as of 10:50, 7 December 2022

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

(STTR).

Proposals for a tax rule to permit the withholding of tax by source countries on certain types of related party payments - such as royalties - when those payments are not subjected to a minimum tax rate.


See also