Pillar Two of the Inclusive Framework on BEPS

Hardback

Pillar Two of the Inclusive Framework on BEPS

A Problem-solving Approach

9781035312375 Edward Elgar Publishing
Edited by Carlo Garbarino, Full Professor of International Taxation, Bocconi University and Director of Osservatorio Fiscale, SDA Bocconi School of Management, Milano, Italy
Publication Date: September 2024 ISBN: 978 1 03531 237 5 Extent: c 450 pp
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.

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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.

Key Features:
• Exploration of the scope of the GloBE Rules
• Accessible explanations of technical jargon accompanied by examples
Focus on key concepts of GloBE income or loss and adjusted covered taxes
• Concise descriptions of each area of OECD policies on the global minimum tax
• Investigation into the mechanism currently being used to apply the global minimum tax
• Examination of domestic qualified minimum taxes that align with OECD standard, tax neutrality and distribution regimes

This thorough and authoritative guide is an indispensable resource for tax lawyers, tax managers of multinational firms, tax professionals, and tax administrations and international organisations. The book’s expert analysis of complex tax reporting procedures for multinational companies is also beneficial to academics and researchers of corporate tax and international taxation.
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