Subject To Tax Rule and True and fair view: Difference between pages

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imported>Doug Williamson
(Create page - source - The Treasurer - 2022 Issue 4 - p40.)
 
imported>Administrator
(CSV import)
 
Line 1: Line 1:
''Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD).''
''Accounting.''  
 
By law financial statements must give a 'true and fair view'. This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.
(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 ==
* [[Accounting policies]]
* [[Generally accepted accounting principles]]


* [[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)
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Revision as of 14:20, 23 October 2012

Accounting. By law financial statements must give a 'true and fair view'. This phrase is undefined but depends upon both the application of generally accepted accounting principles and the exercise of judgement.

See also