The Global Minimum Tax and the Impact of the Undertaxed Payments Rule

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F23%3A10469039" target="_blank" >RIV/00216208:11220/23:10469039 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.33543/q.2023.13" target="_blank" >https://doi.org/10.33543/q.2023.13</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.33543/q.2023.13" target="_blank" >10.33543/q.2023.13</a>

Result language
angličtina
Original language name
The Global Minimum Tax and the Impact of the Undertaxed Payments Rule
Original language description
The traditional international tax rules have been insufficient for today's globalized world. To address this issue, theOECD/G20 Inclusive Framework on BEPS has reached an agreement on the Two-Pillar Solution. The Pillar 2 introduces GloBE rules and provides a minimum 15% tax on corporate profits, putting a floor on tax competition. The implementation of Pillar 2 could remove ineffective tax systems. However, the compatibility of UTPR with international treaties may depend on their specific terms. UTPR may also conflict with other international law obligations. All countries should analyse possible impact and develop appropriate policy and legislative responses. As the Pillar 2 framework is essentially only a soft law instrument implemented domestically, a multilateral treaty may be the most straightforward solution.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Recenzovaný sborník příspěvků Interdisciplinární mezinárodní vědecké konference doktorandů a odborných asistentů QUAERE 2023
ISBN
978-80-87952-38-2
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
1115-1126
Publisher name
MAGNANIMITAS
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Jun 26, 2023
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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