Dziurdz, Kasper
GloBE why a nominal tax rate of more than 15% might not be enough electrónico / Kasper Dziurdz and Christoph Marchgraber
Resumen.
This article explains why the effective tax rate for the purposes of the Global Anti-Base Erosion (GloBE) rules may deviate from the nominal corporate income tax rate and fall below 15%, even in high-tax jurisdictions. It further addresses the (non-)application of the substance-based income exclusion in loss situations.
IMPUESTO DE SOCIEDADES
EMPRESAS MULTINACIONALES
ECONOMÍA DIGITAL
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
Marchgraber, Christoph
Bulletin for International Taxation 0007-4624 v. 76, n. 11, 2022, 25 p.
GloBE why a nominal tax rate of more than 15% might not be enough electrónico / Kasper Dziurdz and Christoph Marchgraber
Resumen.
This article explains why the effective tax rate for the purposes of the Global Anti-Base Erosion (GloBE) rules may deviate from the nominal corporate income tax rate and fall below 15%, even in high-tax jurisdictions. It further addresses the (non-)application of the substance-based income exclusion in loss situations.
IMPUESTO DE SOCIEDADES
EMPRESAS MULTINACIONALES
ECONOMÍA DIGITAL
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
Marchgraber, Christoph
Bulletin for International Taxation 0007-4624 v. 76, n. 11, 2022, 25 p.