Annotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2)

ted by Stefano Grilli and Dennis Weber

Year: Nov 2024

This first-of-its-kind book provides an in-depth survey of the implications of Pillar 2 of the OECD Global Anti-Base Erosion Model Rules, offering detailed annotations from nineteen renowned experts in multinational corporate taxation. It thoroughly examines the scope, functioning, and interaction of the Pillar 2 Rules, which aim to establish a minimum tax rate globally.

Key Features:

• Comprehensive Analysis – Detailed explanation of tax term definitions, income computation, and jurisdictional blending.
• Expert Annotations – Insights from top taxation specialists, clarifying complex OECD provisions.
• Practical Case Studies – Examples illustrating corporate restructurings, holding structures, and carve-outs.
• Comparative Insights – Discussion on interactions between GloBE, the EU Pillar 2 Directive, and US GILTI regimes.

Ideal For:

• Tax practitioners & multinational corporate counsel
• Government taxation authorities
• Academicians & policy analysts specializing in international taxation

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#InternationalTaxation #OECD #Pillar2 #GlobalTaxReform #CorporateTax #GloBE #TaxLaw #TaxRegulations #mandjservices #lawbookstore #lawbooks #9789403543161