?pillar Two? Global Minimum Tax

Haslehner, Werner (EDT); Kofler, Georg (EDT); Pantazatou, Katerina (EDT); Rust, Alexander (EDT)

ISBN 10: 1035308738 ISBN 13: 9781035308736
Edité par Edward Elgar Publishing, 2024
Ancien(s) ou d'occasion Couverture rigide

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Synopsis :

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.

    À propos de l'auteur: Edited by Werner Haslehner, Professor of European and International Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria

    Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

    Détails bibliographiques

    Titre : ?pillar Two? Global Minimum Tax
    Éditeur : Edward Elgar Publishing
    Date d'édition : 2024
    Reliure : Couverture rigide
    Etat : As New

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