Implementing an international effective minimum tax in the EU
| Link(s) zu Dokument(en): | E-Medien Publikation |
|---|---|
| Veröffentlicht in: | Materialien zu Wirtschaft und Gesellschaft. Working Paper-Reihe der AK Wien |
| Hauptverfasser: | , , |
| Format: | SerialVolume |
| Sprache: | Deutsch Englisch |
| Veröffentlicht: |
AK
2021
Kammer für Arbeiter und Angestellte für Wien |
| Schlagworte: |
Inhaltsangabe:
- Zusammenfassung
- Executive Summary
- Table of Contents
- 1. Introduction
- 2. The GloBE proposal
- 2.1. How did we get here? A short history of reform
- 2.2. How does the effective minimum tax work? (Four rules)
- 2.3. Implementation
- Appendix
- 3. Economic analysis of effective minimum taxation
- 3.1. Extent of BEPS
- 3.2. Policy rationale
- 3.3. Past experiences with (effective) minimum taxes
- 3.4. Impact assessments
- 3.5. Critique
- 4. Legal issues of EU minimum tax legislation
- 4.1. Union competence for adopting a minimum tax directive
- 4.2. Compatibility with EU/EEA fundamental freedoms
- 4.3. Compatibility with existing tax treaties of EU Member States
- 5. Overlap with existing EU legislation and standards
- 5.1. Anti-Tax Avoidance Directive (ATAD)
- 5.2. Parent Subsidiary Directive (PSD)
- 5.3. Interest and Royalties Directive (IRD)
- 5.4. Merger Directive
- 5.5. Code of Conduct
- 6. Reform alternatives and outlook
- 6.1. The EU Commission’s proposal for BEFIT
- 6.2. METR
- 6.3. Other alternatives
- Die Autoren
- „Materialien zu Wirtschaft und Gesellschaft" - Die Working Paper-Reihe der AK Wien