Effective Tax Rate

Effective Tax Rate, GloBE, Pillar II, QDMTT

(University of Muenster)/ /1 Comment

The GloBE Model Rules have introduced the Qualified Domestic Minimum Top-Up Tax (QDMTT) into the ruleset of the international compromise on an effective minimum tax (“Pillar 2”). A QDMTT is defined as a domestic minimum tax that applies to local constituent entities of in-scope MNEs and produces outcomes that are consistent with the GloBE rules….

Effective Tax Rate, GILTI, IIR, OECD, Pillar II, United States

(Tax Policy Center of the University of Lausanne, Switzerland)/ /Leave a comment

Welcome to the second tax post in the series of International Law Talk. During a series of podcasts, Wolters Kluwer will bring you the latest news and industry insights from thought leaders and experts in the field of International Arbitration, IP Law, International Tax Law and Competition Law. Here at Kluwer Tax Blog, we will…