Sökning: "pillar two oecd"

Visar resultat 1 - 5 av 13 uppsatser innehållade orden pillar two oecd.

1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ritu Pandey; [2023]
   Nyckelord :International tax; IIR GLoBE rule EU law;

   Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

3. 2. Pillar Two and Developing Countries: What to Expect?

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Hafssa Manar; [2023]
   Nyckelord :Pillar Two GloBE Rules Developing Countries;

   Sammanfattning : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. LÄS MER

4. 3. The Taxing Rights Effect of Pillar Two Implementation on Thai Domestic Tax Laws

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Piyachat Damrad; [2023]
   Nyckelord :Thailand; developing country; developing countries; Pillar Two impact; Pillar two effect;

   Sammanfattning : Digitalisation and globalisation have significantly impacted daily life, including taxation, resulting in benefits and disadvantages. One major issue lies in the global context, where tax evasion and erosion have become prevalent issues. LÄS MER

5. 4. BEPS 2.0 Pillar Two och OECD-material – om OECDmaterialför Pillar Two som rättskälla i intern svenskskatterätt

   Uppsats för yrkesexamina på avancerad nivå, Örebro universitet/Institutionen för beteende-, social- och rättsvetenskap

   Författare :Felix Öjefelt; [2023]
   Nyckelord :;

   Sammanfattning : .... LÄS MER

7. 5. Targeted interest deduction limitation rules post-Lexel

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Alexander Tale; [2022]
   Nyckelord :Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

   Sammanfattning : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. LÄS MER