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SKU/Artículo: AMZ-1035312379
Pillar Two of the Inclusive Framework on BEPS: A Problem-solving Approach
Detalles del producto
Disponibilidad:
En stock
En stock
Peso con empaque:
0.93 kg
0.93 kg
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No
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Nuevo
Nuevo
Producto de:
Amazon
Amazon
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USA
USA
Sobre este producto
- Adopting a practical problem-solving approach, this book critically analyses the recent OECD Global Anti-Base Erosion Model Rules that have been adopted to address the tax challenges arising from the digitalisation of the economy. It provides a clear and systematic explanation of Pillar Two and the OECD policies, which are now being implemented in a variety of national tax systems. Key Features:Exploration of the scope of the GloBE RulesAccessible explanations of technical jargon accompanied by examplesFocus on key concepts of GloBE Income or Loss and Adjusted Covered TaxesConcise descriptions of each area of OECD policies on the global minimum taxInvestigation into the mechanism currently being used to apply the global minimum taxExamination of domestic qualified minimum taxes that align with OECD standardsAnalysis of tax neutrality and distribution regimes This thorough and authoritative guide is an indispensable resource for tax lawyers, tax managers of multinational firms, tax professionals, and tax administrations and international organisations. The book’s expert analysis of complex tax reporting procedures for multinational companies is also beneficial to academics and researchers of corporate tax and international taxation.
S/ 1,869.68
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S/ 1,038.71
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S/ 1,869.68
44% OFF
S/ 1,038.71
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