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Author: Kuldeep Sharma
Publisher: Kluwer Law International B.V.
ISBN: 9403511664
Category : Law
Languages : en
Pages : 340
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Book Description
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.
Author: Kuldeep Sharma
Publisher: Kluwer Law International B.V.
ISBN: 9403511664
Category : Law
Languages : en
Pages : 340
Get Book Here
Book Description
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.
Author: Valentin Bendlinger
Publisher: Linde Verlag GmbH
ISBN: 3709413478
Category : Law
Languages : en
Pages : 510
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Book Description
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
Author: Peter Jonas
Publisher:
ISBN:
Category : Gaging
Languages : en
Pages : 148
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Book Description
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1035312387
Category : Law
Languages : en
Pages : 409
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Book Description
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.
Author: Carl Shapiro
Publisher: Harvard Business Press
ISBN: 9780875848631
Category : Business & Economics
Languages : en
Pages : 374
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Book Description
As one of the first books to distill the economics of information and networks into practical business strategies, this is a guide to the winning moves that can help business leaders--from writers, lawyers and finance professional to executives in the entertainment, publishing and hardware and software industries-- navigate successfully through the information economy.
Author: Joseph BENTLEY (School Inspector.)
Publisher:
ISBN:
Category :
Languages : en
Pages : 54
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Book Description
Author: Charles Cresson Wood
Publisher:
ISBN: 9781881585091
Category : Computers
Languages : en
Pages : 727
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Book Description
Information Security Policies Made Easy is the definitive resource tool for information security policies. Version 9 now includes an updated collection of 1250 + security policies and templates covering virtually every aspect of corporate security.
Author: Zane Lamprey
Publisher: Villard
ISBN: 034552201X
Category : Cooking
Languages : en
Pages : 290
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Book Description
Most people have a few drinks to relax after work. For Zane Lamprey, however, having a few (or a few too many) drinks is work. But he’s not complaining. Zane has circled the globe knocking back an endless variety of booze while capturing his imbibing exploits for the cult-hit TV show Three Sheets. And now the Indiana Jones of alcohol consumption has gathered a round of his most amusing adventures, fascinating factoids, and tips for adventurous tipplers into this, the ultimate pub crawler’s memoir. Join him as he ventures, glass in hand, to • Ireland, where whiskey was invented, drinking is a way of life, and beer is the best medicine • Tanzania, where the popular “bee brew,” engortorogi, was accidentally discovered by a woman trying to poison her two-timing husband • Las Vegas, where the scary-to-look-at, tasty-to-sip, and impossible-to-finish-alone Witch Doctor is a better bet than the gaming tables, and a bacon martini is a savory way to wash down Sin City’s famed $777 burger • Japan, where the celebrated sake is brewed like beer and once featured saliva as a secret ingredient • Poland, where vodka is the equivalent of America’s apple pie (one of the most popular brands is infused with flakes of gold) and lovers of beer constitute an official political party Zane also sips champagne in the French region that gave the bubbly its name and heads to Tequila, Mexico to sample the infamous local spirit from the blue agave plant. He also bellies up to bars in Scotland, Jamaica, Argentina, New Zealand, Belgium, St. Martin, South Africa, and Taiwan. Each destination is a new adventure in libation. Packed with anecdotes, recipes and drinking games, and more hangover remedies than you can shake a swizzle stick at, Three Sheets makes for a delightfully intoxicating cocktail.
Author:
Publisher:
ISBN:
Category : Literature
Languages : en
Pages : 610
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Book Description
Author: Joseph BENTLEY (School Inspector.)
Publisher:
ISBN:
Category : Education and crime
Languages : en
Pages : 52
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Book Description
