Nexus rule
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Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 1.
A tax rule that would give taxing rights over the residual profits of large multinational enterprises to the jurisdictions where the customers are located
See also
- Base erosion and profit shifting (BEPS)
- Corporation Tax
- Effective tax rate (ETR)
- Global Anti-Base Erosion Rules (GloBE)
- Global minimum corporate tax rate
- Income Inclusion Rule (IIR)
- Income Tax
- Multinational corporation/company
- Organisation for Economic Co-operation and Development (OECD)
- Parent company
- Pillar 2
- Profit shifting
- Regime
- 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)
