IIR
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Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD) - Pillar 2.
Income Inclusion Rule.
The primary calculation mechanism to ensure that large multinational entities are subject to a global minimum tax rate.
See also
- Global minimum corporate tax rate
- Income Inclusion Rule
- Income Tax
- Multinational corporation/company
- Nexus rule
- Organisation for Economic Co-operation and Development (OECD)
- Parent company
- Pillar 1
- Pillar 2
- Profit shifting
- Regime
- Sister company
- Subject To Tax Rule
- Tax
- Tax avoidance
- Tax compliance
- Tax evasion
- Tax haven
- Tax rate
- Top-up Tax
- Transfer pricing
- Undertaxed Payments Rule (UTPR)