imported>Doug Williamson |
imported>Doug Williamson |
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| ''Tax - Organisation for Economic Co-operation and Development (OECD) - base erosion and profit shifting (BEPS).''
| | An internationally focused small company. |
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| (GloBE).
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| 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.
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| == See also == | | == See also == |
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| * [[Base erosion and profit shifting]] (BEPS)
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| * [[Corporate tax]]
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| * [[Corporation Tax]]
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| * [[Effective tax rate]] (ETR)
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| * [[Financial reporting]]
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| * [[Global minimum corporate tax rate]]
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| * [[G7]]
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| * [[Income Inclusion Rule]] (IIR)
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| * [[Income Tax]]
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| * [[Multinational corporation/company]] | | * [[Multinational corporation/company]] |
| * [[Nexus rule]] | | * [[Small and Medium-sized Enterprises]] |
| * [[Organisation for Economic Co-operation and Development]] (OECD)
| | * [[Transnational]] |
| * [[Parent company]]
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| * [[Pillar 1]]
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| * [[Pillar 2]]
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| * [[Profit shifting]]
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| * [[Regime]]
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| * [[Risk management]]
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| * [[Sister company]]
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| * [[Subject To Tax Rule]] (STTR)
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| * [[Tax ]]
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| * [[Tax avoidance]]
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| * [[Tax compliance]]
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| * [[Tax evasion]]
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| * [[Tax haven]]
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| * [[Tax rate]]
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| * [[Top-up Tax]]
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| * [[Transfer pricing]] | |
| * [[Undertaxed Payments Rule]] (UTPR)
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| ==External links==
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| *[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]
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| *[https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf Pillar Two rules in a nutshell - OECD]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]] | | [[Category:The_business_context]] |
| [[Category:Corporate_finance]]
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| [[Category:Intercompany_funding]]
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| [[Category:Investment]]
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| [[Category:Long_term_funding]]
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