Effective Tax Rates and the Minimum Rate

Amedeo Rizzo and Pitambar Das

Chapter 4 in Pillar Two of the Inclusive Framework on BEPS, 2024, pp 166-193 from Edward Elgar Publishing

Abstract: This chapter examines Effective Tax Rate (ETR), which is a central element of the GloBE Rules, looking at substance-based income exclusions and de minimis exclusions. It then considers the determination of Eligible Tangible Assets and Top-Up Tax.

Keywords: Law - Academic; Law - Professional (search for similar items in EconPapers)
Date: 2024
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