Pillar 2 - Revision history

imported>Doug Williamson: Mend link.

2022-12-04T21:30:16Z

Mend link.

← Older revision		Revision as of 21:30, 4 December 2022
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	* [[Tax haven]]		* [[Tax haven]]
	* [[Tax rate]]		* [[Tax rate]]
	* [[Top-up ~~tax~~]]		* [[Top-up Tax]]
	* [[Transfer pricing]]		* [[Transfer pricing]]
	* [[Undertaxed Payments Rule]] (UTPR)		* [[Undertaxed Payments Rule]] (UTPR)

2022-12-04T21:27:38Z

Remove surplus link.

2022-12-03T21:38:40Z

Layout.

← Older revision		Revision as of 21:38, 3 December 2022
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	* [[European Union]]		* [[European Union]]
	* [[Financial reporting]]		* [[Financial reporting]]
	* [[Global Anti-Base Erosion Rules]] (GloBE]		* [[Global Anti-Base Erosion Rules]] (GloBE)
	* [[Gross domestic product]] (GDP)		* [[Gross domestic product]] (GDP)
	* [[Group]]		* [[Group]]

2022-12-03T21:03:28Z

Mend link.

← Older revision		Revision as of 21:03, 3 December 2022
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	==External links==		==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/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]		*[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:Accounting,_tax_and_regulation]]

2022-12-03T21:03:01Z

Add link.

← Older revision		Revision as of 21:03, 3 December 2022
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	==External ~~link~~==		==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/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:Accounting,_tax_and_regulation]]

2022-12-03T14:34:27Z

← Older revision		Revision as of 14:34, 3 December 2022
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	Most regulators worldwide treat Interest Rate Risk in the Banking Book (IRRBB) as a Pillar 2 risk.		Most regulators worldwide treat Interest Rate Risk in the Banking Book (IRRBB) as a Pillar 2 risk.

			---

2022-12-03T14:34:04Z

Layout.

← Older revision		Revision as of 14:34, 3 December 2022
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	'''''UK Pillar 2 supervisory reviews'''''		'''''UK Pillar 2 supervisory reviews'''''

	The UK supervisor is the Prudential Regulatory Authority (PRA).		The UK supervisor is the Prudential Regulatory Authority (PRA).

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	'''''IRRBB'''''		'''''IRRBB'''''

	Most regulators worldwide treat Interest Rate Risk in the Banking Book (IRRBB) as a Pillar 2 risk.		Most regulators worldwide treat Interest Rate Risk in the Banking Book (IRRBB) as a Pillar 2 risk.

2022-12-03T14:33:44Z

Layout.

← Older revision		Revision as of 14:33, 3 December 2022
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	~~=====~~UK Pillar 2 supervisory reviews~~=====~~		'''''UK Pillar 2 supervisory reviews'''''
	The UK supervisor is the Prudential Regulatory Authority (PRA).		The UK supervisor is the Prudential Regulatory Authority (PRA).

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	~~=====~~IRRBB~~=====~~		'''''IRRBB'''''
	Most regulators worldwide treat Interest Rate Risk in the Banking Book (IRRBB) as a Pillar 2 risk.		Most regulators worldwide treat Interest Rate Risk in the Banking Book (IRRBB) as a Pillar 2 risk.

2022-12-03T14:32:31Z

Add quote - source - The Treasurer - 2022 - Issue 4 - December 2022 - p40.

@@ Line 1: / Line 1: @@
-''Banking - regulation.''
+.  ''Banking - regulation.''
 (P2).
@@ Line 20: / Line 20: @@
 The assessment will generally include an Internal Capital Adequacy Assessment Process (ICAAP) and Supervisory Review and Evaluation Process (SREP).
 =====IRRBB=====
 Most regulators worldwide treat Interest Rate Risk in the Banking Book (IRRBB) as a Pillar 2 risk.
 == See also ==
 * [[Bank supervision]]
 * [[Basel III]]
 * [[Capital adequacy]]
 * [[Interest Rate Risk in the Banking Book]]
 * [[Internal Capital Adequacy Assessment Process]]
 * [[Pillar 1]]
 * [[Pillar 3]]
 * [[PRA buffer]]
-* [[Prudential Regulation Authority]]
+* [[Profit shifting]]
 * [[Stress]]
-* [[Supervisory Review and Evaluation Process]]
+* [[Subject To Tax Rule]]  (STTR)
 [[Category:Accounting,_tax_and_regulation]]

2022-06-29T18:51:23Z

Classify page.

← Older revision		Revision as of 18:51, 29 June 2022
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	* [[PRA buffer]]		* [[PRA buffer]]
	* [[Prudential Regulation Authority]]		* [[Prudential Regulation Authority]]
			* [[Stress]]
	* [[Supervisory Review and Evaluation Process]]		* [[Supervisory Review and Evaluation Process]]
	* [[~~Stress~~]]
			[[Category:Accounting,_tax_and_regulation]]