Web6 uur geleden · Park County authorities on Friday declared the 1,559-acre 403 fire that started on private land southwest of Florissant fully contained, but with hotspots inside the blackened burn zone still kicki… Web20 december 2024. On December 20, 2024 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. These Model Rules form part of the so-called BEPS 2.0 Project and provide governments with a template for implementing the Pillar 2 agreement that was reached in October 2024 by 137 jurisdictions in the OECD ...
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Web5 dec. 2024 · Filip Debelva & Luc De Broe, Pillar 2: An Analysis of the IIR and UTPR from an International Customary Law, Tax Treaty Law and European Union Law Perspective This article discusses potential jurisdictional conflicts between the Pillar 2 rules and international customary law, taking into account potential frictions with tax treaty law and European … WebAs a reminder, the Pillar Two principles are based on the following: The two domestic tax rules, the income inclusion rule (IIR) and its “backstop,” the undertaxed payments rule … how to check nameservers of a domain name
Pillar 2: vanaf 2024 minimumbelasting voor multinationals Baker …
Web4 uur geleden · The fire at a plastic recycling facility in Richmond, Indiana, was horrifying. It’s also part of a bigger problem as plastic waste piles up across the world. Web15 aug. 2024 · Operationally, the GloBE Model Rules include two interlocking rules: the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR). While the UTPR plays quite an important role, our discussion focuses on the IIR Top-up Tax. More specifically, the IIR applies on a top-down basis. [4] WebRule (IIR) and Undertaxed Payment Rule (UTPR). However it departs from the Model Rules “ with some necessary adjustments, to guarantee conformity with EU law .” The major key differences are: • there is an extension of the IIR to ‘large -scale’ purely domestic groups with consolidated revenues of at how to check nan value in jquery