imported>Doug Williamson: Add link.

2022-12-07T11:06:32Z

Add link.

← Older revision		Revision as of 11:06, 7 December 2022
Line 3:		Line 3:
	(GloBE).		(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 ~~the~~ worldwide profits.		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.


Line 9:		Line 9:

	* [[Base erosion and profit shifting]] (BEPS)		* [[Base erosion and profit shifting]] (BEPS)
			* [[Corporate tax]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
	* [[Effective tax rate]] (ETR)		* [[Effective tax rate]] (ETR)

imported>Doug Williamson: Create page - source - OECD - https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm

2022-12-04T21:40:18Z

Create page - source - OECD - https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm

New page

''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 the worldwide profits.

== See also ==

* [[Base erosion and profit shifting]] (BEPS)
* [[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==
*[https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm OECD - Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) - Commentary]
*[https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf Pillar Two rules in a nutshell - OECD]

[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Intercompany_funding]]
[[Category:Investment]]
[[Category:Long_term_funding]]

Global Anti-Base Erosion Rules - Revision history

imported>Doug Williamson: Add link.

imported>Doug Williamson: Create page - source - OECD - https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm