Pillar Two of the Inclusive Framework on BEPS

A Problem-solving Approach

By: Carlo Garbarino (Editor)

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Hardcover | 27 September 2024

At a Glance

Hardcover
432 Pages

Dimensions(cm)
24.46 x 16.84

Hardcover

$486.40

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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 Rules
Accessible explanations of technical jargon accompanied by examples
Focus on key concepts of GloBE income or loss and adjusted covered taxes
Concise descriptions of each area of OECD policies on the global minimum tax
Investigation into the mechanism currently being used to apply the global minimum tax
Examination of domestic qualified minimum taxes that align with OECD standard, 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.

Industry Reviews

'This book offers a comprehensive and clear analysis of the GloBE Model rules. With constant references to the Inclusive Framework's Commentary and Administrative Guidances, this volume will be of great help for tax executives of multinational groups and for advisers seeking to implement the GloBE rules and understand their logic.' -- Daniel Gutmann, Sorbonne University, France

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