Globe Rules Made Easy
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Globe Rules Made Easy
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Author : Kuldeep Sharma
language : en
Publisher:
Release Date : 2022-12-09
Globe Rules Made Easy written by Kuldeep Sharma and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-09 with categories.
Worldwide implementation of the OECD's Global Anti-Base Erosion Rules (GloBE Rules), published in December 2021, promises to strike a powerful blow at the tax avoidance rampantly indulged in by many multinational corporations since global minimum tax rate of 15% in all countries is expected to curb shifting of profits from higher tax jurisdiction to lower tax jurisdiction or tax havens. As Inclusive Framework (IF) Member jurisdictions prepare to implement legislation, the tax law community worldwide can turn to this extraordinarily practical, self-contained book for a complete understanding of the background and attributes of the Rules. The book includes such features as the following: text of each of the Rules' ten chapters (including all forty-nine articles) along with both summary and detailed description; explanations of the Commentary and Illustrative Examples released by the OECD in March 2022; numerous flowcharts, tables, boxes, illustrations, and figures; elaborate technical discussions amidst specific policy considerations; analysis of IF Member jurisdictions regarding key parameters with suitable recommendations; 'GloBE Rules at a Glance' checklist encapsulating the features and application of the Rules in the form of FAQs; and implementation processes under way in ten representative jurisdictions. The various publications and releases by the OECD up to 31 May 2022 are considered and duly explained. In the struggle to curb harmful tax competition and aggressive tax planning, it is possible that the GloBE Rules will at last succeed in creating a level playing field in the realm of taxation. And given that OECD guidance and tax expert analysis may not suffice to fully comprehend the complexity of the Rules, this book will prove of enormous value among a wide array of stakeholders, including taxation authorities, tax advisors and lawyers, and academics. Also, multinational enterprises will get enough information to derive maximum benefits in terms of their preparedness, readiness, and responses to implementation of the Rules.
Globe Rules Made Easy
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Author : Kuldeep Sharma
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-12-09
Globe Rules Made Easy written by Kuldeep Sharma and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-09 with Law categories.
Worldwide implementation of the OECD’s Global Anti-Base Erosion Rules (GloBE Rules), published in December 2021, promises to strike a powerful blow at the tax avoidance rampantly indulged in by many multinational corporations since global minimum tax rate of 15% in all countries is expected to curb shifting of profits from higher tax jurisdiction to lower tax jurisdiction or tax havens. As Inclusive Framework (IF) Member jurisdictions prepare to implement legislation, the tax law community worldwide can turn to this extraordinarily practical, self-contained book for a complete understanding of the background and attributes of the Rules. The book includes such features as the following: text of each of the Rules’ ten chapters (including all forty-nine articles) along with both summary and detailed description; explanations of the Commentary and Illustrative Examples released by the OECD in March 2022; numerous flowcharts, tables, boxes, illustrations, and figures; elaborate technical discussions amidst specific policy considerations; analysis of IF Member jurisdictions regarding key parameters with suitable recommendations; ‘GloBE Rules at a Glance’ checklist encapsulating the features and application of the Rules in the form of FAQs; and implementation processes under way in ten representative jurisdictions. The various publications and releases by the OECD up to 31 May 2022 are considered and duly explained. In the struggle to curb harmful tax competition and aggressive tax planning, it is possible that the GloBE Rules will at last succeed in creating a level playing field in the realm of taxation. And given that OECD guidance and tax expert analysis may not suffice to fully comprehend the complexity of the Rules, this book will prove of enormous value among a wide array of stakeholders, including taxation authorities, tax advisors and lawyers, and academics. Also, multinational enterprises will get enough information to derive maximum benefits in terms of their preparedness, readiness, and responses to implementation of the Rules.
The Global Minimum Tax Selected Issues On Pillar Two
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Author : Valentin Bendlinger
language : en
Publisher: Linde Verlag GmbH
Release Date : 2024-10-18
The Global Minimum Tax Selected Issues On Pillar Two written by Valentin Bendlinger and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-10-18 with Law categories.
Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provides for more than 25 individual but co-ordinated essays on multiple relevant topics on Pillar Two is structured as follows: General Topics including the legal status of the GloBE Model Rules, their relation to tax treaties and EU Law, the GloBE STTR, the specifics of jurisdictional blending, their impact on tax competition and on tax incentives Scoping topics including the computation of the EUR 750 million threshold, the definition of MNE Group, territorial allocation of CEs and excluded entities Charging provisions, including GloBE ́s rule order and the impact of the GloBE Model Rules on minority shareholders Computation of GloBE Income and Loss, including contributions on the adjustment of permanent differences and specifics of dividends and equity gains for purposes of the base determination Computation of Adjusted Covered Taxes, including the notion of covered taxes, the recognition of temporal differences and the territorial allocation of covered taxes Top-up Tax computation including contributions on the general correspondence of covered taxes and GloBE Income, the Substance-Based Income Exclusion, the specifics of Investment and Minority-Owned Constituent Entities and the general role of the QDMTT within the framework of Pillar Two Selected topics on the administration of GloBE, e.g., Safe Harbors and the identification of the taxpayer within the framework of Pillar Two
The Art Of Gauging Made Easy
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Author : Peter Jonas
language : en
Publisher:
Release Date : 1804
The Art Of Gauging Made Easy written by Peter Jonas and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1804 with Gaging categories.
Pillar Two Of The Inclusive Framework On Beps
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Author : Carlo Garbarino
language : en
Publisher: Edward Elgar Publishing
Release Date : 2024-09-06
Pillar Two Of The Inclusive Framework On Beps written by Carlo Garbarino and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-09-06 with Law categories.
Adopting a practical problem-solving approach, this book critically analyses the recent OECD Global Anti-Base Erosion Model Rules that have been adopted to address the tax challenges arising from the digitalisation of the economy. It provides a clear and systematic explanation of Pillar Two and the OECD policies, which are now being implemented in a variety of national tax systems.
Report To The Board Of Trade On The Life Assurance Companies And Popular Credit Institutions Of The United Kingdom Seventh Thousand
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Author : Joseph BENTLEY (School Inspector.)
language : en
Publisher:
Release Date : 1856
Report To The Board Of Trade On The Life Assurance Companies And Popular Credit Institutions Of The United Kingdom Seventh Thousand written by Joseph BENTLEY (School Inspector.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1856 with categories.
Baltimore Monument
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Author :
language : en
Publisher:
Release Date : 1838
Baltimore Monument written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1838 with Literature categories.
The Baltimore Literary Monument
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Author :
language : en
Publisher:
Release Date : 1838
The Baltimore Literary Monument written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1838 with categories.
Education As It Is Ought To Be And Might Be Second Edition
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Author : Joseph BENTLEY (School Inspector.)
language : en
Publisher:
Release Date : 1862
Education As It Is Ought To Be And Might Be Second Edition written by Joseph BENTLEY (School Inspector.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1862 with categories.
A Report On The State Of Popular Education In Great Britain To The Lord President Of The Council On Education Etc
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Author : Joseph BENTLEY (School Inspector.)
language : en
Publisher:
Release Date : 1856
A Report On The State Of Popular Education In Great Britain To The Lord President Of The Council On Education Etc written by Joseph BENTLEY (School Inspector.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1856 with Education and crime categories.