Subject To Tax Rule: Difference between revisions
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imported>Doug Williamson (Create page - source - The Treasurer - 2022 Issue 4 - p40.) |
imported>Doug Williamson (Add links.) |
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* [[Base erosion and profit shifting]] (BEPS) | * [[Base erosion and profit shifting]] (BEPS) | ||
* [[Corporation Tax]] | * [[Corporation Tax]] | ||
* [[Effective tax rate]] (ETR) | * [[Effective tax rate]] (ETR) | ||
* [[Global Anti-Base Erosion Rules]] (GloBE | * [[Global Anti-Base Erosion Rules]] (GloBE) | ||
* [[Income Inclusion Rule]] (IIR) | * [[Income Inclusion Rule]] (IIR) | ||
* [[Income Tax]] | * [[Income Tax]] | ||
| Line 23: | Line 22: | ||
* [[Profit shifting]] | * [[Profit shifting]] | ||
* [[Regime]] | * [[Regime]] | ||
* [[Related party]] | |||
* [[Tax ]] | * [[Tax ]] | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
| Line 29: | Line 29: | ||
* [[Tax haven]] | * [[Tax haven]] | ||
* [[Tax rate]] | * [[Tax rate]] | ||
* [[Top-up | * [[Top-up Tax]] | ||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
* [[Undertaxed Payments Rule]] (UTPR) | * [[Undertaxed Payments Rule]] (UTPR) | ||
* [[Withholding tax]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 10:50, 7 December 2022
Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD).
(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
- 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
- Related party
- Tax
- Tax avoidance
- Tax compliance
- Tax evasion
- Tax haven
- Tax rate
- Top-up Tax
- Transfer pricing
- Undertaxed Payments Rule (UTPR)
- Withholding tax
