Permanent establishment and Pillar 2: Difference between pages

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''Tax.''  
''Banking - regulation.''


A permanent place of trade for an organisation.
(P2).


Important for determining which country taxes its income.
Pillar 2 is the aspect of banking supervision which addresses firm-wide governance and risk management, among other matters.


Additional capital requirements may be imposed by bank supervisors under Pillar 2, depending on their evaluation of banks' internal assessments of their risks and capital requirements.




== See also ==
== See also ==
* [[POEM]]
* [[Bank supervision]]
 
* [[Basel III]]
[[Category:Accounting,_tax_and_regulation]]
* [[Capital adequacy]]
* [[Pillar 1]]
* [[Pillar 3]]
* [[SREP]]

Revision as of 14:34, 1 September 2016

Banking - regulation.

(P2).

Pillar 2 is the aspect of banking supervision which addresses firm-wide governance and risk management, among other matters.

Additional capital requirements may be imposed by bank supervisors under Pillar 2, depending on their evaluation of banks' internal assessments of their risks and capital requirements.


See also