{"product_id":"9781035312375-pillar-two-of-the-inclusive-framework","title":"Pillar Two of the Inclusive Framework on BEPS","description":"\u003cmeta content=\"text\/html; charset=utf-8\" http-equiv=\"Content-Type\"\u003e\u003cp\u003e\u003cspan\u003eA Problem-solving Approach\u003cbr\u003eAdopting a practical problem-solving approach, this book critically analyses the recent OECD Global Anti-Base Erosion Model Rules that have been adopted to address the tax challenges arising from the digitalisation of the economy. It provides a clear and systematic explanation of Pillar Two and the OECD policies, which are now being implemented in a variety of national tax systems.\u003cp\u003e\u003cbr\u003e\u003cbr\u003eKey Features:\u003c\/p\u003e\n\u003cp\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eExploration of the scope of the GloBE Rules\u003c\/li\u003e\n\u003cli\u003eAccessible explanations of technical jargon accompanied by examples\u003c\/li\u003e\n\u003cli\u003eFocus on key concepts of GloBE Income or Loss and Adjusted Covered Taxes\u003c\/li\u003e\n\u003cli\u003eConcise descriptions of each area of OECD policies on the global minimum tax\u003c\/li\u003e\n\u003cli\u003eInvestigation into the mechanism currently being used to apply the global minimum tax\u003c\/li\u003e\n\u003cli\u003eExamination of domestic qualified minimum taxes that align with OECD standards\u003c\/li\u003e\n\u003cli\u003eAnalysis of tax neutrality and distribution regimes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003eThis thorough and authoritative guide is an indispensable resource for tax lawyers, tax managers of multinational firms, tax professionals, and tax administrations and international organisations. The book’s expert analysis of complex tax reporting procedures for multinational companies is also beneficial to academics and researchers of corporate tax and international taxation.\u003c\/p\u003e\n\u003cp\u003e\u003c\/p\u003e\n\u003cbr\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"Rarewaves","offers":[{"title":"Default Title","offer_id":53514292724086,"sku":"9781035312375","price":245.48,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0092\/7504\/8033\/files\/stand_30336869.jpg?v=1727873999","url":"https:\/\/www.rarewaves.com\/products\/9781035312375-pillar-two-of-the-inclusive-framework","provider":"Rarewaves.com","version":"1.0","type":"link"}