Global Anti-Base Erosion Rules

From ACT Wiki
Jump to: navigation, search

Tax - Organisation for Economic Co-operation and Development (OECD) - base erosion and profit shifting (BEPS).

(GloBE).

The Global Anti-Base Erosion Rules are published by the OECD and are designed to ensure that large multinational enterprises pay a minimum rate of corporate tax on their worldwide profits.


See also

  • Base erosion and profit shifting (BEPS)
  • Corporate tax
  • Corporation Tax
  • Effective tax rate (ETR)
  • Financial reporting
  • Global minimum corporate tax rate
  • G7
  • 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
  • Risk management
  • Sister company
  • Subject To Tax Rule (STTR)
  • Tax
  • Tax avoidance
  • Tax compliance
  • Tax evasion
  • Tax haven
  • Tax rate
  • Top-up Tax
  • Transfer pricing
  • Undertaxed Payments Rule (UTPR)


External links

  • OECD - Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) - Commentary
  • Pillar Two rules in a nutshell - OECD
Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Global_Anti-Base_Erosion_Rules&oldid=55354’
Categories:
  • Accounting, tax and regulation
  • The business context
  • Corporate finance
  • Intercompany funding
  • Investment
  • Long term funding

Navigation menu

Views

  • Page
  • Discussion
  • View source
  • History

Personal tools

  • Log in / create account

 

main navigation

  • Main page
  • About the wiki
  • Treasury competencies
  • Treasurer's Handbook
  • Random page
  • List all pages
  • Unapproved pages
  • Special pages
  • Terms and conditions
  • Contact us

external links

  • Visit the ACT
  • ACT Learning
  • Competency Framework

Print/export

  • Create a book
  • Download as PDF
  • Printable version

Tools

  • What links here
  • Related changes
  • Special pages
  • Permanent link
  • Page information
Powered by MediaWiki
  • This page was last modified on 7 December 2022, at 11:06.
  • This page has been accessed 119 times.
  • Privacy policy
  • About ACT Wiki
  • Disclaimers