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| ''Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 2.'' | | ''Sustainability.'' |
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| Undertaxed Payments Rule.
| | Abbreviation for Use of Proceeds, referring to a borrowing whose proceeds are earmarked for a particular purpose. |
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| The Undertaxed Payments Rule - in conjunction with the Income Inclusion Rule (IIR) - is designed to ensure that large multinational entities are subject to a global minimum tax rate.
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| | | ==See also== |
| == See also == | | * [[Bond]] |
| | | * [[Green bond]] |
| * [[Global Anti-Base Erosion Rules]] (GloBE) | | * [[Loan]] |
| * [[Global minimum corporate tax rate]] | | * [[Social bond]] |
| * [[Income Inclusion Rule]] (IIR) | | * [[Social impact bond]] |
| * [[Multinational corporation/company]] | | * [[Sustainability]] |
| * [[Organisation for Economic Co-operation and Development]] (OECD) | | * [[Use of proceeds bond]] |
| * [[Profit shifting]] | | * [[Use of Proceeds instrument]] |
| * [[Undertaxed Payments Rule]] | |
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| ==External links==
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| *[https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm OECD - Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) - Commentary] | |
| *[https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf Pillar Two rules in a nutshell - OECD]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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Revision as of 16:06, 12 August 2021
Sustainability.
Abbreviation for Use of Proceeds, referring to a borrowing whose proceeds are earmarked for a particular purpose.
See also
