UTPR and Vega neutral: Difference between pages

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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.
 
Undertaxed Payments Rule.
 
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.




== See also ==
== See also ==


* [[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]]
* [[Undertaxed Payments Rule]]
 
 
==External links==
*[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]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Financial_products_and_markets]]
[[Category:The_business_context]]

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