Subject To Tax Rule

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
• Domestic Minimum 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)