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Wolters Kluwer OECD Global Minimum Tax and EU Law Analysis

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Description

The OECD's Global Minimum Tax and its Implementation in the EU provides a detailed legal analysis of Pillar Two and the GloBE framework. In a period of rapid evolution within international tax law, this book examines the framework created by the OECD with support from the EU. It addresses the technical and fundamental issues arising from the sudden array of reports, work programmes, and consultations that have shaped these new rules. As jurisdictions work to incorporate these complex regulations into domestic legal systems, this text offers clarity on the practical difficulties involved. It explores the relationship between the global minimum tax and existing tax treaties and EU law, making it an essential resource for understanding the current shifts in the global tax landscape.

Key Features

This Wolters Kluwer publication provides a legal analysis of the OECD's Pillar Two and GloBE framework.

The text examines the implementation of the global minimum tax within the context of EU law and tax treaties.

It addresses the practical difficulties jurisdictions face when incorporating complex tax rules into domestic legal systems.

The book covers the evolution of international tax law through recent OECD reports, work programmes, and consultations.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
17 October 2023
Listed Since
08 January 2024

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