New Arrival The 'Pillar Two' Global Minimum Tax

The 'Pillar Two' Global Minimum Tax

作者： Werner Haslehner
出版商： Edward Elgar Publishing
ISBN: 9781035308736
出版时间 August 2024
规格： Hardback
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,918.13

￥1,860.59 Save ￥57.54 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
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 development
- Detailed discussion of key concepts such as process legitimacy
- Examination of the Pillar 2 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.
1. Formative politics and policies of Pillar Two 1
Richard Collier and John Vella
2. The economics and impact of Pillar Two 28
Giuseppe Pulina and Skerdilajda Zanaj
3. The business perspective on the Pillar Two global minimum tax 47
Ulrike Schramm and Arne Dettling
4. The perceived (un)fairness of the global minimum corporate tax rate 58
Rita de la Feria
5. The scope of Pillar Two 84
Cécile Brokelind
6. Computation of GloBE income or loss 104
Nupur Jalan
7. Computation of the effective tax rate and the ‘top-up tax’ 135
Valentin Bendlinger and Georg Kofler
8. The income inclusion rule and the undertaxed profits rule 205
Alexia Kardachaki and Sjoerd Douma
9. A simplification safe harbour for Pillar Two 242
Cedric Döllefeld, Joachim Englisch, Simon Harst, Deborah Schanz and Feli Siegel
10. Tax neutrality regimes and GloBE 260
Leopoldo Parada
11. The Pillar Two top-up taxes and tax treaties 282
Ana Paula Dourado
12. Pillar Two and EU law 304
Katerina Pantazatou

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,348.50

￥1,308.05 Save ￥40.46 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,562.40

￥1,515.53 Save ￥46.87 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,214.76


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,841.40

￥1,786.16 Save ￥55.24 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥632.40

￥613.43 Save ￥18.97 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,162.50

￥1,127.63 Save ￥34.88 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

The 'Pillar Two' Global Minimum Tax

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

The 'Pillar Two' Global Minimum Tax

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title