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

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Magdalena Schwarz

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

Series: Steuerwissenschaftliche Schriften

Volume 81 2022

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1. Introduction S. 21-40

„… rules under the GloBE proposal, with the exception of the switch-over rule; OECD, Public Consultation …” „… , tax sparing clauses and the income inclusion rule of the OECD Pillar 2 (GloBE) proposal: the demise …” „… Turina, OECD – The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar …”

3. The GloBE rules: scope of application, the calculation of the effective tax rate and the enigma about the minimum tax rate S. 57-143

„… application of the GloBE rules are therefore necessary.148In addition, the OECD also foresees various measures …” „… the GloBE rules, OECD, Statement 01.07.2021, p. 4.153 OECD, Pillar Two Blueprint 2020, p. 40, paras …” „… Inclusive Framework on BEPS der OECD – kritische Anmerkungen zum GloBE-Proposal, ISR 2020, 1 (5 f.).180 …”

8. Conclusion S. 248-262

„… taxpayers and tax administrations would be disproportionate to the benefits offered by the GloBE proposal.In …” „… ConclusionSummary and critical appraisal of the GloBE proposal as a wholeThe subject-to-tax rule is …” „… rather complex and only seeks to incentivise developing countries to agree to the GloBE proposal. The …”

Bibliography S. 279-297

„… Wilde M., Is there a leak in the OECD’s global minimum tax proposals (GLOBE, Pillar Two)?, 2021 …” „… ., Turina A., OECD – The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal …” „… and the income inclusion rule of the OECD Pillar 2 (GloBE) proposal: the demise of a policy instrument …”

4. The income inclusion rule S. 144-176

„… . Initially, therefore, the OECD tried to draw from existing CFC rules for the determination of the GloBE …” „… , it does not seem surprising that the OECD does not aim at replacing CFC rules with the GloBE rules …” „… GloBE Proposal?, Intertax 2021, Vol. 49, Issue 12, 986.567 Similar Daniel W. Blum, Debate on the US Tax …”

6. Permanent establishments under Pillar Two S. 195-208

„… Entities under the GloBE proposal, separate financial statements for financial report6.6.1.729 The …” „… Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal …” „… GloBE rules apply. For the exact definition, see OECD, Pillar Two Blueprint 2020, the box on p. 24.731 …”

Titelei/Inhaltsverzeichnis S. 1-20

„… The OECD GloBE proposal – a decisive step towards uniform global minimum taxation?Magdalena …” „… . Christian Waldhoff, Humboldt-Universität zu BerlinBand 81Magdalena SchwarzThe OECD GloBE proposal – a …” „… Cataloging-in-Publication DataSchwarz, MagdalenaThe OECD GloBE proposal – a decisive step towards uniform global minimum …”

2. The subject-to-tax rule S. 41-56

„… GloBE rules, OECD, Statement 01.07.2021, p 3.2.2. Reactions from the public47end of the fiscal year or …” „… Rate proposal of the BEPS Monitoring Group as an alternative to the subject-to-tax rule and the GloBE …” „… .124In more detail, the proposal works as follows: In the first step of the METR, similar to the GloBE …”

5. The undertaxed payments rule S. 177-194

„… Effective Minimum Taxation – The GLOBE Proposal, World Tax Journal 2019, Vol. 11, No. 4, 483, at “5.2.2 …” „… , Johannes Becker, International Effective Minimum Taxation – The GLOBE Proposal, World Tax Journal 2019, Vol …” „… Effective Minimum Taxation – The GLOBE Proposal, World Tax Journal 2019, Vol. 11, No. 4, 483, at “5.2.3 …”

7. The effectiveness of the GloBE instruments in achieving uniform global minimum taxation S. 209-247

„… 7.3.4.824 Maarten de Wilde, Is there a leak in the OECD’s global minimum tax proposals (GLOBE, Pillar Two …” „… instruments of the GloBE proposalIn the following, in comparison, it shall be displayed how MNEs with …” „… approach as the rules status of the GloBE rulesThe rule status, which was introduced by the OECD statement …”

German summary S. 263-270

„… GloBE Instrumente siehe OECD, Pillar Two Blueprint 2020, S. 14 ff., Rz. 8 ff.950 OECD, Pillar Two …” „… . Dies war der Auslöser für das Base Erosion and Profit Shifting (BEPS)-Projekt, welches die OECD im …” „… im Oktober 2015. Hinsichtlich des ersten Aktionspunktes kam die OECD jedoch zu dem Ergebnis, dass auf …”

doi.org/10.5771/9783748936527

ZEuS Zeitschrift für Europarechtliche Studien

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ZEuS Zeitschrift für Europarechtliche Studien

Browse Volumes: ZEuS Zeitschrift für Europarechtliche Studien

ZEuS Volume 25 (2022) Issue 3 ISSN Online: 2942-3589

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Shaun Fu Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals S. 651-686

„… sheets: Overview of the Key Operating Provisions of the GloBE Rules, p.2; OECD, Statement on a Two-Pillar …” „… the GloBE Rules, p.6; OECD, Tax Challenges Arising from the Digitalisation of the Economy Global …” „… Digitalisation of the Economy, p. 4.157 OECD, Fact sheets: Overview of the Key Operating Provisions of the GloBE …”

doi.org/10.5771/1435-439X-2022-3

Jörg Dürrschmidt, Christian F. Majer - Jahrbuch des Instituts für Angewandte Forschung 2021

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Jörg Dürrschmidt, Christian F. Majer

Jahrbuch des Instituts für Angewandte Forschung 2021

Series: Ludwigsburger Schriften Öffentliche Verwaltung und Finanzen

Volume 2021

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Die „Neue Weltsteuerordnung“: Entwicklungen im Transfer Pricing und bei der Hinzurechnungsbesteuerung — Angelika Dölker S. 127-160

„… Cooperation, Comments of the G-24 on the Pillar One and Pillar Two proposals being discussed by OECD/G20 …” „… Bild zu vermitteln.I. Entwicklungen auf OECD-Ebene1. BEPS 1.0Der OECD-Aktionsplan vom 19.7.2013, der …” „… internationale Firmen wenig oder gar keine Steuern zahlen.3 Am 5.10.2015 hat die OECD die BEPS-Empfehlungen …”

doi.org/10.5771/9783415071445

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integration

Browse Volumes: integration

integration Volume 43 (2020) Issue 3 ISSN Online: 2941-8895

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Daniel Klein, Christopher Ludwig, Christoph Spengel Besteuerung digitaler Unternehmen – die schwierige Suche nach einem europäischen Ansatz S. 169-185

„… : https://www.oecd.org/tax/beps/public-consultation-documentsecretariat-proposal-unified-approach-pillar-one.pdf (letzter Zugriff: 9.7.2020); und Organisation für wirtschaftliche Zusammenarbeit und Entwicklung …” „… : Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two. Public consultation document, 8 November 2019 …” „… .org/ta x/beps/public-consultation-document-global-anti-base-erosion-proposal-pillar-two.pdf.pdf (letzter Zugriff: 9.7.2020). Zu weiteren Einschätzungen der aktuellen Reformvorschläge der OECD …”

doi.org/10.5771/0720-5120-2020-3

Pascal Hornstein - Die Auslegung des Arbeitgeberbegriffes in Artikel 15 Absatz 2 Buchstabe b) des Doppelbesteuerungsabkommens Schweiz-Deutschland

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Pascal Hornstein

Die Auslegung des Arbeitgeberbegriffes in Artikel 15 Absatz 2 Buchstabe b) des Doppelbesteuerungsabkommens Schweiz-Deutschland

Series: Betriebs-Berater Studium - BWL case by case

Volume 2023

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Literaturverzeichnis/Bibliographie/Bibliography S. 293-310

„… Issues in Article 15 (2) of the OECD Model Con-vention – Proposals to Amend the OECD Commentary, Intertax …” „… of the OECD Model, in Tax Treaty Case Law around the Globe 2012 (Hrsg. E. Kemmeren et al.), Amsterdam …” „… New Beginning?, ET 2021, S. 60 ff.Ault, Hugh J., The Role of the OECD Commentaries in the …”

doi.org/10.5771/9783800595808

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