Nexus rule
From ACT Wiki
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.December 2022, p40.
See also
- Base erosion and profit shifting (BEPS)
- Corporation Tax
- Domestic Minimum Tax
- Effective tax rate (ETR)
- Global Anti-Base Erosion Rules (GloBE]
- 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)
