(Difference between pages)
imported>Doug Williamson |
|
Line 1: |
Line 1: |
| ''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