Do GILTI + BEAT + BMT = GloBE? Mindy Herzfeld
By: Herzfeld, Mindy
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | APLICACION | DERECHO TRIBUTARIO | ESTADOS UNIDOS
In:
Intertax v. 50, n. 12, December 2022, p. 888-897Summary: The author considers the interaction of the global intangible low-taxed income (GILTI), the base erosion and anti-abuse tax (BEAT) and the recently approved (August 2022) book minimum tax (BMT) with the global minimum tax (GloBE Proposal, agreed to by over 135 countries under an OECD framework). The author raises questions concerning the hierarchy in the application of different regimes, and examines the technical differences between the various minimum taxes outlined in the GloBE model rules and the US GILTI, BEAT, and BMT. The author contends that the minimum taxes enacted by the United States are at least equivalent to the GloBE rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/12-3 (Browse shelf) | Available | OP 2141/2022/12-3 |
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| OP 2141/2022/12 Intertax | OP 2141/2022/12-1 GloBE rules and tax competition | OP 2141/2022/12-2 Some EU and tax treaty law considerations on the draft EU Directive on Global Minimum Taxation for Multinationals in the Union | OP 2141/2022/12-3 Do GILTI + BEAT + BMT = GloBE? | OP 2141/2022/12-4 Pillar 2 | OP 2141/2022/12-5 The DEBRA Directive and its interplay with Pillar 2 | OP 2141/2022/12-6 Assessing the impact of Pillar Two on developing countries |
Resumen.
The author considers the interaction of the global intangible low-taxed income (GILTI), the base erosion and anti-abuse tax (BEAT) and the recently approved (August 2022) book minimum tax (BMT) with the global minimum tax (GloBE Proposal, agreed to by over 135 countries under an OECD framework). The author raises questions concerning the hierarchy in the application of different regimes, and examines the technical differences between the various minimum taxes outlined in the GloBE model rules and the US GILTI, BEAT, and BMT. The author contends that the minimum taxes enacted by the United States are at least equivalent to the GloBE rules.
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