The OECD Globe Proposal - A Decisive Step Towards Uniform Global Minimum Taxation?
Author:   Magdalena Schwarz
Publisher:   Nomos Verlagsgesellschaft
ISBN:  

9783756004003


Pages:   297
Publication Date:   31 October 2022
Format:   Paperback
Availability:   Available To Order   Availability explained
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The OECD Globe Proposal - A Decisive Step Towards Uniform Global Minimum Taxation?


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Overview

Pillar Two of the OECD's two-pillar-approach to solve the tax challenges arising from digitalization provides for the introduction of global minimum taxation of large multinational entities. This is the largest project to date to reform and align international taxation. This thesis explains and analyzes the proposed rules (based on the Blueprint published in October 2020) aimed at achieving global minimum taxation. The aim of the work is also to evaluate the effectiveness of this so-called GloBE proposal and to identify possible weaknesses and potential for improvement of these rules.

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Author:   Magdalena Schwarz
Publisher:   Nomos Verlagsgesellschaft
Imprint:   Nomos Verlagsgesellschaft
Weight:   4.295kg
ISBN:  

9783756004003


ISBN 10:   3756004007
Pages:   297
Publication Date:   31 October 2022
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   Available To Order   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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