The Pillar Two top-up taxes interplay, characterization, and tax treaties Ana Paula Dourado
By: Dourado, Ana Paula
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Material type: 
ArticleSubject(s): SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL
In:
Intertax v. 50, issue 5, May 2022Summary: This editorial analyses the top-up tax and the four interlocking Pillar Two rules: an income inclusion (IIR) rule, an undertaxed payment rule (UTPR), a subject to tax rule (STTR) and domestic top-up tax (DMTT) in the relation to tax treaties. In addition, the author compares GloBE rules to CFC rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/5-1 (Browse shelf) | Available | OP 2141/2022/5-1 |
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| OP 2141/2022/4-5 The implementation of the ATAD by Austria | OP 2141/2022/4-6 Honduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5 | OP 2141/2022/5 Intertax | OP 2141/2022/5-1 The Pillar Two top-up taxes | OP 2141/2022/5-2 The need for global minimum tax | OP 2141/2022/5-3 Global minimum corporate tax | OP 2141/2022/5-4 Uganda’s tax system |
Resumen.
This editorial analyses the top-up tax and the four interlocking Pillar Two rules: an income inclusion (IIR) rule, an undertaxed payment rule (UTPR), a subject to tax rule (STTR) and domestic top-up tax (DMTT) in the relation to tax treaties. In addition, the author compares GloBE rules to CFC rules.
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