Pillar Two of the Inclusive Framework on BEPS. A Problem-solving Approach (en Inglés) - Carlo Garbarino

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.