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The 'Pillar Two' global minimum tax
Title
The 'Pillar Two' global minimum tax / edited by Werner Haslehner (ATOZ Chair for European and International Tax Law, University of Luxembourg, Luxembourg), Georg Kofler (Professor of International Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria), Katerina Pantazatou (Associate Professor of Tax Law, University of Luxembourg, Luxembourg) and Alexander Rust (Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria).
ISBN
9781035308743 (e-book)
Publication
Northampton : Edward Elgar Publishing, 2024.
Physical Description
1 online resource (352 pages).
Summary
"Bringing together leading experts in the field of tax law, this book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic, and political context, but the book also explores the intricate technical detail of the GloBE model rules. Key Features: Exploration of the Pillar Two proposal's formative development. Detailed discussion of key concepts such as process legitimacy. Examination of the Pillar Two objectives and the reasons which led to its adoption. Assessment of the interaction between the GloBE rules and national law, European law, and existing bilateral tax treaties. Consideration of the impact of the new regime on multinational businesses and the future interaction of states through tax competition. Step-by-step analysis of the complex set of GloBE model rules that have been put in place to make the minimum taxation regime effective. This authoritative book is an essential resource for legal practitioners practising in tax law, fiscal policy, and commercial law. The applied nature of the text is also of great benefit to policymakers working in the taxation sphere. Scholars and students of international taxation will similarly find this to be a useful reference"-- Provided by publisher.
Format
Books / Online
Language
English
Added to Catalog
September 03, 2024
Series
Elgar tax law and practice.
Bibliography
Includes bibliographical references and index.
Contents
Contents: 1. Formative politics and policies of pillar two / Richard Collier and John Vella
2. The economics and impact of pillar two / Giuseppe Pulina and Skerdilajda Zanaj
3. The business perspective on the pillar two global minimum tax / Ulrike Schramm and Arne Dettling
4. The perceived (un)fairness of the global minimum corporate tax rate / Rita de la Feria
5. The scope of pillar two / Cécile Brokelind
6. Computation of globe income or loss / Nupur Jalan
7. Computation of the effective tax rate and the 'top-up tax' / Valentin Bendlinger and Georg Kofler
8. The income inclusion rule and the undertaxed profits rule / Alexia Kardachaki and Sjoerd Douma
9. A simplification safe harbour for pillar two / Cedric Döllefeld, Joachim Englisch, Simon Harst, Deborah Schanz and Felix Siegel
10. Tax neutrality regimes and globe / Leopoldo Parada
11. The pillar two top-up taxes and tax treaties / Ana Paula Dourado
12. Pillar two and EU law / Katerina Pantazatou.
Subjects
Genre/Form
Electronic books.
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