Funds and Global Anti-Base Erosion Rules: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Add link.)
 
imported>Doug Williamson
(Add link.)
 
Line 1: Line 1:
1. ''Cash management''.
''Tax - Organisation for Economic Co-operation and Development (OECD) - base erosion and profit shifting (BEPS).''
Cash plus assets which can readily be converted to cash, such as short-term investments.


(GloBE).


2. ''Liquidity management.''
The Global Anti-Base Erosion Rules are published by the OECD and are designed to ensure that large multinational enterprises pay a minimum rate of corporate tax on their worldwide profits.


Sources of short-term and longer-term cash or credit.


== See also ==


3. ''Investment.''
* [[Base erosion and profit shifting]]  (BEPS)
 
* [[Corporate tax]]
Collective investment vehicles.
* [[Corporation Tax]]
 
* [[Effective tax rate]]  (ETR)
* [[Financial reporting]]
* [[Global minimum corporate tax rate]] 
* [[G7]]
* [[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]]
* [[Risk management]]
* [[Sister company]]
* [[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)




== See also ==
==External links==
* [[Capital]]
*[https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm OECD - Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) - Commentary]
* [[Cash]]
*[https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf Pillar Two rules in a nutshell - OECD]
* [[Certain funds]]
* [[Credit]]
* [[Fund]]
* [[Funding]]
* [[Funds transfer system]]
* [[Investment fund]]
* [[Liquidity]]
* [[Longer term]]
* [[Own funds]]
* [[Same-day funds]]
* [[Short term]]
* [[Short-term investments]]
* [[Sovereign wealth fund]]


[[Category:Cash_management]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Financial_products_and_markets]]
[[Category:The_business_context]]
[[Category:Liquidity_management]]
[[Category:Corporate_finance]]
[[Category:Technology]]
[[Category:Intercompany_funding]]
[[Category:Investment]]
[[Category:Long_term_funding]]

Latest revision as of 11:06, 7 December 2022