Mechanism to apply the minimum tax

Giovanni Rolle

Chapter 5 in Pillar Two of the Inclusive Framework on BEPS, 2024, pp 194-227 from Edward Elgar Publishing

Abstract: This chapter sets out the mechanism to apply the minimum tax under the GloBE Rules. It considers parent entities liable to pay Top-Up tax and the allocation of Top-Up tax under the Income Inclusion Rule (IIR) allocation of Top-Up tax under the IIR. It further considers the backstop mechanism contained in the Undertaxed Payments Rule (UTPR) and the allocation of Top-Up tax under the UTPR.

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