Pillar Two of the Inclusive Framework on BEPS

Edited by Carlo Garbarino

in Books from Edward Elgar Publishing

Abstract: Adopting a practical problem-solving approach, this book critically analyses the recent OECD Global Anti-Base Erosion Model Rules that have been adopted to address the tax challenges arising from the digitalisation of the economy. It provides a clear and systematic explanation of Pillar Two and the OECD policies, which are now being implemented in a variety of national tax systems.

Keywords: Law - Academic; Law - Professional (search for similar items in EconPapers)
Date: 2024
ISBN: 9781035312375
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Chapters in this book:

Ch 1 Perimeter of GloBE Rules , pp 21-60

Sebastiano Garufi Giuliani

Ch 2 Individual GloBE Income or Loss , pp 61-124

Christos A. Theophilou and Artemis Loucaidou

Ch 3 Taxes paid by the group , pp 125-165

Pitambar Das

Ch 4 Effective Tax Rates and the Minimum Rate , pp 166-193

Amedeo Rizzo and Pitambar Das

Ch 5 Mechanism to apply the minimum tax , pp 194-227

Giovanni Rolle

Ch 6 Domestic Qualified Minimum Taxes , pp 228-286

Gergely Czoboly

Ch 7 Tax neutrality and Distribution Regimes , pp 287-335

Pablo A. Hernández González-Barreda

Ch 8 Dynamics of Group perimeter , pp 336-356

Giulio Allevato

Ch 9 Administration and transition rules , pp 357-384

Stefano Castagna

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Persistent link: https://EconPapers.repec.org/RePEc:elg:eebook:22338

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