Individual GloBE Income or Loss

Christos A. Theophilou and Artemis Loucaidou

Chapter 2 in Pillar Two of the Inclusive Framework on BEPS, 2024, pp 61-124 from Edward Elgar Publishing

Abstract: Article 3.1 of the Model Rules provides that the starting point for determining a Constituent Entity (CE) GloBE Income or Loss is the Financial Accounting Net Income or Loss. In brief, the rules to compute the GloBE Income or Loss are provided in Articles 3.1 to 3.5 of the Model Rules. This chapter looks in particular at financial accounts, tax adjustments to determine GloBE income or loss, international shipping income and allocations with the group.

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