The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?

StB&#039;in Dr. Magdalena Schwarz

doi:10.5771/9783748936527

Keywords

Search publication

Bibliographic data

Copyright year: 2022
ISBN-Print: 978-3-7560-0400-3
ISBN-Online: 978-3-7489-3652-7
Publisher: Nomos, Baden-Baden
Series: Steuerwissenschaftliche Schriften
Volume: 81
Language: English
Pages: 297
Product type: Book Titles

Titelei/Inhaltsverzeichnis No access Pages 1 - 20
1. 1.1. The birth of Pillar Two or how we came to be where we are No access
2. 1.2. Pillar Two: overview and definitions No access
3. 1.3. Literature overview No access
4. 1.4. Research objective and overview of structure No access
1. 2.1. Overview No access
2. 1. 2.2.1. Submissions to the Public Consultation Document of October 2020 No access
  2. 2.2.2. Panel contributions in the Public Consultation Meeting in January 2021 No access
3. 2.3. Critical appraisal of the subject-to-tax rule No access
4. 2.4. The Minimum Effective Tax Rate proposal of the BEPS Monitoring Group as an alternative to the subject-to-tax rule and the GloBE rules? No access
1. 3.1. Scope of application of the GloBE rules No access
2. 1. 1. 3.2.1.1. Financial accounts as starting point No access
    2. 1. 3.2.1.2.1. General remarks No access
      2. 3.2.1.2.2. Special adjustments regarding government grants and tax credits No access
    3. 3.2.1.3. Alternative options for the determination of the GloBE tax base No access
  2. 1. 3.2.2.1. The definition of covered taxes for GloBE purposes No access
    2. 3.2.2.2. Alternative approaches for the determination of covered taxes for GloBE purposes No access
    3. 3.2.2.3. Covered taxes for GloBE purposes and digital services taxes No access
  3. 1. 3.2.3.1. General remarks No access
    2. 3.2.3.2. Consolidation adjustments No access
    3. 3.2.3.3. Assignment of the GloBE income and covered taxes No access
  4. 1. 3.2.4.1. The issue about temporary differences No access
    2. 1. 3.2.4.2.1. Explanation and justification of the choice of the carry-forward approach No access
      2. 3.2.4.2.2. General remarks on the carry-forward approach No access
      3. 3.2.4.2.3.1. The loss carry-forward No access
        3.2.4.2.3.2. The income inclusion rule tax credit and the local tax carry-forward No access
    3. 3.2.4.3. Further administrative considerations No access
    4. 3.2.4.4. Deferred tax accounting as the better approach to deal with temporary differences? No access
  5. 1. 3.2.5.1. The different carve-outs and thresholds discussed in the OECD documents before the publication of the Blueprint No access
    2. 3.2.5.2. General remarks on carve-outs No access
    3. 1. 3.2.5.3.1. The effects of the chosen carve-out No access
      2. 3.2.5.3.2.1. General remarks No access
        3.2.5.3.2.2. The payroll component No access
        3.2.5.3.2.3. The tangible asset component No access
        3.2.5.3.2.4. Use of the carve-out in the case of stateless entities No access
  6. 3.2.6. Simplifications options No access
3. 3.3. The enigma about the minimum tax rate No access
4. 3.4. Summary No access
1. 4.1. Overview No access
2. 4.2. The income inclusion rule and CFC rules No access
3. 4.3. The income inclusion rule as treaty compatible as the CFC rules? No access
4. 1. 4.4.1. Main features of the GILTI regime No access
  2. 4.4.2. The suggestion to consider GILTI as a qualified income inclusion rule No access
  3. 4.4.3. Overview of the differences between the GILTI regime in its current form and the income inclusion rule No access
  4. 4.4.4. Reactions from the public to the suggestion of recognising GILTI as a qualified income inclusion rule No access
  5. 4.4.5. Announced changes to the design of GILTI by the Biden administration No access
  6. 4.4.6. Example calculations of the GILTI tax and the income inclusion rule top-up tax No access
  7. 4.4.7. Implications of recognizing GILTI as a qualified income inclusion rule No access
  8. 4.4.8. Conclusion No access
1. 5.1. Overview No access
2. 5.2. Problems arising from the minimum-minimum tax rate No access
3. 5.3. Treaty compatibility of the undertaxed payments rule No access
4. 5.4. Critical appraisal of the undertaxed payments rule No access
1. 6.1. Information thus far provided on the role of permanent establishments under the GloBE instruments No access
2. 1. 6.2.1. The subject-to-tax rule and permanent establishments No access
  2. 6.2.2. The calculation of the effective tax rate, the income inclusion rule, the switch-over rule, and permanent establishments No access
  3. 6.2.3. The undertaxed payments rule and permanent establishments No access
3. 1. 6.3.1. Overview No access
  2. 6.3.2. Design issues with regard to the switch-over rule for GloBE purposes No access
  3. 6.3.3. The suggestion of a switch-over rule on a standalone basis No access
4. 6.4. Conclusion No access
1. 7.1. The common approach as the rules status of the GloBE rules No access
2. 7.2. Jurisdictions trying to circumvent the GloBE instruments No access
3. 1. 7.3.1. With regard to permanent establishments No access
  2. 1. 7.3.2.1. The subject-to-tax rule No access
    2. 7.3.2.2. The income inclusion rule No access
    3. 7.3.2.3. The undertaxed payments rule No access
  3. 7.3.3. The use of tax transparent or hybrid entities No access
  4. 7.3.4. Joint ventures and associates No access
  5. 1. 7.3.5.1. The Dutch Stichting No access
    2. 7.3.5.2. The Netherlands Antilles – Their private foundation as another example of an orphan entity No access
    3. 7.3.5.3. Orphan entities in the Blueprint No access
  6. 7.3.6. The problem of tax realization No access
  7. 7.3.7. General example to escape the GloBE instruments if IP is located at the level of a low-taxed subsidiary No access
  8. 7.3.8. Example for a tax neutral restructuring based on tax treaty and German tax law No access
4. 7.4. Conclusion No access
1. 8.1. Summary and critical appraisal of the GloBE proposal as a whole No access
2. 8.2. Recommendations to improve Pillar Two No access
3. 8.3. The next step and outlook No access
German summary No access Pages 263 - 270
Appendix No access Pages 271 - 278
1. Books, journal articles and commentaries No access
2. Working papers No access
3. Legislation and similar sources No access
4. EU legislation and similar sources No access
5. Judgements of the European Court of Justice No access
6. OECD sources No access
7. Other sources No access
8. Internet sources No access