Del i serien Elgar Tax Law and Practice series

‘Pillar Two’ Global Minimum Tax

Inbunden, Engelska, 2024

AvWerner Haslehner,Georg Kofler,Katerina Pantazatou,Alexander Rust

3 449 kr

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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 2 proposal’s formative developmentDetailed discussion of key concepts such as process legitimacyExamination of the Pillar 2 objectives and the reasons which led to its adoptionAssessment of the interaction between the GloBE rules and national law, European law and existing bilateral tax treatiesConsideration of the impact of the new regime on multinational businesses and the future interaction of states through tax competitionStep-by-step analysis of the complex set of GloBE model rules that have been put in place to make the minimum taxation regime effectiveThis 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.

Produktinformation

Utgivningsdatum2024-08-06
Mått230 x 20 x 160 mm
Vikt725 g
FormatInbunden
SpråkEngelska
SerieElgar Tax Law and Practice series
FörlagEdward Elgar Publishing Ltd
ISBN9781035308736

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Internationell skatterätt inom Juridik
Bolagsskatt inom Juridik

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

Contents 1 Formative politics and policies of Pillar Two 1Richard Collier and John Vella2 The economics and impact of Pillar Two 28Giuseppe Pulina and Skerdilajda Zanaj3 The business perspective on the Pillar Two global minimum tax 47Ulrike Schramm and Arne Dettling4 The perceived (un)fairness of the global minimum corporate tax rate 58Rita de la Feria5 The scope of Pillar Two 84Cécile Brokelind6 Computation of GloBE income or loss 104Nupur Jalan7 Computation of the effective tax rate and the ‘top-up tax’ 135Valentin Bendlinger and Georg Kofler8 The income inclusion rule and the undertaxed profits rule 205Alexia Kardachaki and Sjoerd Douma9 A simplification safe harbour for Pillar Two 242Cedric Döllefeld, Joachim Englisch, Simon Harst, Deborah Schanz and Felix Siegel10 Tax neutrality regimes and GloBE 260Leopoldo Parada11 The Pillar Two top-up taxes and tax treaties 282Ana Paula Dourado12 Pillar Two and EU law 304Katerina Pantazatou

‘The "Pillar Two" Global Minimum Tax is an important and timely work bringing together new essays on a topic that has engaged the international tax community over recent years. With contributions from some of the most prominent researchers on international taxation, this book tackles a rich variety of perspectives ranging from normative analysis, through the procedural and political aspects of the issue, to some important technical analyses of the mechanics of Pillar Two. This book is bound to become a key point of reference for anyone working on the subject or studying it.'