Innovating in the fight against tax planning: A Two-Pillar Solution to reform International Taxation (notice n° 554646)
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|---|---|
| fixed length control field | 01833cam a2200361 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121121608.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Saint-Amans, Pascal |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Innovating in the fight against tax planning: A Two-Pillar Solution to reform International Taxation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 57 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A landmark deal, adopted in October 2021 by 137 countries and jurisdictions of the OECD/G20 Inclusive Framework on BEPS (for Base Erosion and Profit Shifting), completes the fight against aggressive tax optimisation by multinational enterprises. Based on a two-pillar solution, one changing the allocation of taxing rights between states and the other introducing a minimum tax rate on corporate profits, this agreement is the result of several years of negotiations and developments towards better regulation of international taxation. This paper describes the origins of this work and the main objectives and elements of the agreement adopted in 2021, as governments and the OECD now turn to its implementation. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Inclusive Framework |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | BEPS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pillar 1 and |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | International tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | multinational enterprises |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | digital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | OECD |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reallocation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Inclusive Framework |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | BEPS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | new taxing right |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pillar 1 and<br/>Pillar 2 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | International tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | minimum tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | multinational enterprises |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | digital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | G20 |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue française d’administration publique | o 182 | 2 | 2022-10-12 | p. 505-512 | 0152-7401 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-francaise-d-administration-publique-2022-2-page-505?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-francaise-d-administration-publique-2022-2-page-505?lang=en&redirect-ssocas=7080</a> |
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