The "Pillar Two" global minimum tax

• Titel: The "Pillar Two" global minimum tax
• Mitwirkende: Haslehner, Werner C. [HerausgeberIn]
• Mitwirkende: Kofler, Georg [HerausgeberIn]
• Mitwirkende: Pantazatou, Katerina [HerausgeberIn]
• Mitwirkende: Rust, Alexander [HerausgeberIn]
• Verf.angabe: edited by Werner Haslehner, Georg Kofler, Katerina Pantazatou, Alexander Rust
• Verlagsort: Cheltenham, UK ; Northampton, MA, USA
• Verlag: Edward Elgar Publishing
• E-Jahr: 2024
• Jahr: [2024]
• Umfang: xiv, 337 Seiten
• Illustrationen: Diagramme
• Format: 26 cm
• Gesamttitel/Reihe: Elgar tax law and practice
• Fussnoten: Includes bibliographical references and index
• ISBN: 978-1-0353-0873-6
• Schlagwörter: (s)Internationales Steuerrecht / (s)Mindestbesteuerung
• Dokumenttyp: Aufsatzsammlung
• Sprache: eng
• Bibliogr. Hinweis: Erscheint auch als : Online-Ausgabe: The 'Pillar two' global minimum tax. - Cheltenham, UK : Edward Elgar Publishing, 2024. - 1 Online-Ressource (xiv, 337 Seiten)
• Bibliogr. Hinweis: Erscheint auch als : Online-Ausgabe: 'Pillar Two' global minimum tax. - Cheltenham, UK : Edward Elgar Publishing Limited, 2024
• RVK-Notation: PP 8125
• Sach-SW: Impôt minimum de remplacement
• K10plus-PPN: 1902715713

Abstract

"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."