Subject To Tax Rule and File:800px-Flag mexico.png: Difference between pages

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imported>Doug Williamson
(Create page - source - The Treasurer - 2022 Issue 4 - p40.)
 
(== Summary == Importing files from local file repository)
Tag: Server-side upload
 
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''Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD).''
== Summary ==
 
Importing files from local file repository
(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)
 
[[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]]

Latest revision as of 09:28, 27 July 2023

Summary

Importing files from local file repository