Bringing together leading experts in the field of tax law, this book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic and political context, but the book also explores the intricate technical detail of the GloBE model rules. Key Features: Exploration of the Pillar 2 proposal's formative development Detailed discussion of key concepts such as process legitimacy Examination of the ...
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Bringing together leading experts in the field of tax law, this book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic and political context, but the book also explores the intricate technical detail of the GloBE model rules. Key Features: Exploration of the Pillar 2 proposal's formative development Detailed discussion of key concepts such as process legitimacy Examination of the Pillar 2 objectives and the reasons which led to its adoption Assessment of the interaction between the GloBE rules and national law, European law and existing bilateral tax treaties Consideration of the impact of the new regime on multinational businesses and the future interaction of states through tax competition Step-by-step analysis of the complex set of GloBE model rules that have been put in place to make the minimum taxation regime effective This authoritative book is an essential resource for legal practitioners practising in tax law, fiscal policy and commercial law. The applied nature of the text is also of great benefit to policymakers working in the taxation sphere. Scholars and students of international taxation will similarly find this to be a useful reference.
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Add this copy of The 'Pillar Two' Global Minimum Tax to cart. $278.19, like new condition, Sold by GreatBookPrices rated 4.0 out of 5 stars, ships from Columbia, MD, UNITED STATES, published 2024 by Edward Elgar Publishing.
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Fine. Sewn binding. Cloth over boards. 352 p. Elgar Tax Law and Practice. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
Add this copy of The 'Pillar Two' Global Minimum Tax to cart. $281.00, new condition, Sold by GreatBookPrices rated 4.0 out of 5 stars, ships from Columbia, MD, UNITED STATES, published 2024 by Edward Elgar Publishing.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
New. Sewn binding. Cloth over boards. 352 p. Elgar Tax Law and Practice. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.