Subject To Tax Rule: Difference between revisions
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imported>Doug Williamson (Remove surplus link.) |
imported>Doug Williamson (Mend link.) |
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* [[Tax haven]] | * [[Tax haven]] | ||
* [[Tax rate]] | * [[Tax rate]] | ||
* [[Top-up | * [[Top-up Tax]] | ||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
* [[Undertaxed Payments Rule]] (UTPR) | * [[Undertaxed Payments Rule]] (UTPR) | ||
Revision as of 21:30, 4 December 2022
Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD).
(STTR).
Proposals for a tax rule to permit the withholding of tax by source countries on certain types of related party payments - such as royalties - when those payments are not subjected to a minimum tax rate.
See also
- Base erosion and profit shifting (BEPS)
- Corporation Tax
- Effective tax rate (ETR)
- Global Anti-Base Erosion Rules (GloBE)
- 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
- Tax
- Tax avoidance
- Tax compliance
- Tax evasion
- Tax haven
- Tax rate
- Top-up Tax
- Transfer pricing
- Undertaxed Payments Rule (UTPR)
