(Difference between pages)
imported>Doug Williamson |
imported>Doug Williamson |
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| ''Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 2.''
| | A vega neutral option position is one which is fully hedged against changes in the volatility of the market price of the underlying asset. |
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| Undertaxed Payments Rule.
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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 == |
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| * [[Global Anti-Base Erosion Rules]] (GloBE) | | * [[Hedging]] |
| * [[Global minimum corporate tax rate]] | | * [[Neutral]] |
| * [[Income Inclusion Rule]] (IIR) | | * [[Option]] |
| * [[Multinational corporation/company]] | | * [[Underlying asset]] |
| * [[Organisation for Economic Co-operation and Development]] (OECD) | | * [[Vega hedging]] |
| * [[Profit shifting]]
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| * [[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]
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| *[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]] | | [[Category:Financial_products_and_markets]] |
| [[Category:The_business_context]]
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Revision as of 21:49, 24 March 2023
A vega neutral option position is one which is fully hedged against changes in the volatility of the market price of the underlying asset.
See also