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The ‘Pillar Two’ Global Minimum Tax

Gebonden Engels 2024 1e druk 9781035308736
Verwachte levertijd ongeveer 16 werkdagen

Samenvatting

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 Two proposal’s formative development
● Detailed discussion of key concepts such as process legitimacy
● Examination of the Pillar Two 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.

Specificaties

ISBN13:9781035308736
Taal:Engels
Bindwijze:gebonden
Aantal pagina's:352
Druk:1
Verschijningsdatum:6-8-2024
Hoofdrubriek:Juridisch
ISSN:

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Over Georg Kofler

Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.

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