GloBE electrónico why a nominal tax rate of more than 15% might not be enough Kasper Dziurdz and Christoph Marchgraber
By: Dziurdz, Kasper
.
Contributor(s): Marchgraber, Christoph.
Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | EMPRESAS MULTINACIONALES | ECONOMÍA DIGITAL | TIPO MÍNIMO GLOBAL | SEGUNDO PILAR (OCDE)
In:
Bulletin for International Taxation v. 76, n. 11, 2022, 25 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/11-3 (Browse shelf) | Available | BIT/2022/11-3 |
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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.
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