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]] | ||
* [[Effective tax rate]] (ETR) | * [[Effective tax rate]] (ETR) | ||
* [[Global Anti-Base Erosion Rules]] (GloBE) | * [[Global Anti-Base Erosion Rules]] (GloBE) | ||
Revision as of 21:29, 4 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
- Base erosion and profit shifting (BEPS)
- Corporation Tax
- Effective tax rate (ETR)
- Global Anti-Base Erosion Rules (GloBE)
- 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
- Tax
- Tax avoidance
- Tax compliance
- Tax evasion
- Tax haven
- Tax rate
- Top-up tax
- Transfer pricing
- Undertaxed Payments Rule (UTPR)
