Scarce resource analysis and Subject To Tax Rule: Difference between pages
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'' | ''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 == | == See also == | ||
[[ | * [[Base erosion and profit shifting]] (BEPS) | ||
[[Category: | * [[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) | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
[[Category:Corporate_finance]] | [[Category:Corporate_finance]] | ||
[[Category:Investment]] | [[Category:Investment]] | ||
[[Category:Long_term_funding]] | |||
[[Category:Identify_and_assess_risks]] | |||
[[Category:Manage_risks]] | |||
[[Category:Risk_frameworks]] | |||
[[Category:Risk_reporting]] | |||
Revision as of 21:14, 3 December 2022
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)
