Intertax最新文献_第10页

Case Law Trends: Chargeable Events and Chargeability of VAT in the Context of Successive Payments: Comments in the Light of the Judgments in Cases C-324/20 and C-9/20 判例法趋势：连续支付背景下的可收费事件和增值税的可收费性：根据C-324/20和C-9/20案件的判决发表评论

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022078

Adam Bartosiewicz

引用次数: 0

Critical Review Of The Atad Implementation: Addressing Base Erosion and Profit Shifting: The Implementation of the ATAD in Germany Atad实施的关键评论:解决基础侵蚀和利润转移:Atad在德国的实施

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022076

Daniel Fehling

引用次数: 0

Country Note: Right to a Reasonable Time During Tax Audits in Turkey 国家说明:在土耳其税务审计期间享有合理时间的权利

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022070

B. Yalti

引用次数: 0

Literature Review: Taxation of Crypto Assets, Niklas Schmidt, Jack Bernstein, Stefan Richter & Lisa Zarlenga (eds). Kluwer Law International. 2021 文献综述:加密资产的税收，Niklas Schmidt, Jack Bernstein, Stefan Richter和Lisa Zarlenga(编)。Kluwer Law International, 2021

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022073

Carlos Cabrera Carretero

引用次数: 0

Editorial: Pillar-Two Under Analysis 社论:正在分析的支柱二

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022075

A. P. Dourado, J. Englisch

引用次数: 0

Literature Review: Should Inheritance Be Taxed as Income?, Dario Stevanato. IBFD. 2021 文献综述:遗产应该作为收入征税吗?达里奥·斯特瓦纳托。IBFD。2021

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022079

V. Dafnomilis

引用次数: 0

Article: Minimum Taxation in the United States in the Context of GloBE 文章：GloBE背景下的美国最低税收

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022067

R. Avi-Yonah, Mohanad Salaimi

{"title":"Article: Minimum Taxation in the United States in the Context of GloBE","authors":"R. Avi-Yonah, Mohanad Salaimi","doi":"10.54648/taxi2022067","DOIUrl":"https://doi.org/10.54648/taxi2022067","url":null,"abstract":"The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or ‘GILTI’) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or ‘BEAT’). These were seen as the precursors to the Income Inclusion Rule (IIR) and the Under Tax Payments Rule (UTPR). Thus, unlike Pillar I which was perceived as a device to impose more tax on the US digital giants, Pillar II was seen as more consistent with US tax policy.\u0000This story is true to some extent, but the relationship between the US and Pillar II is more complicated. Pillar II was the culmination of years of efforts to implement the single tax principle (STP), which has its origins in the 1920s but was not the guiding principle of US tax policy for a long period before the TCJA. Moreover, the TCJA does not fully implement Pillar II, and it is unclear whether the US can in fact do so.\u0000In this article, the authors first discuss the relationship between the TCJA and Pillar II, then the possible US responses to Pillar II, and finally what would happen if the US does not implement Pillar II. In general, if Pillar II is not implemented in the US, the tax consequences are likely to be increased double taxation as well as a shift in revenues from the US to foreign jurisdictions.\u0000GloBE, pillar 2, TCJA","PeriodicalId":45365,"journal":{"name":"Intertax","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42480460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Tax In History: Thirty Years of Fiscal (In)coherence 历史上的税收：财政一致性的三十年

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022071

P. Wattel

引用次数: 0

Article: Pillar Two and African Countries: What Should Their Response Be? The Case for a Regional One 文章:第二支柱与非洲国家:它们应该如何应对?区域性银行的案例

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022069

Afton Titus

{"title":"Article: Pillar Two and African Countries: What Should Their Response Be? The Case for a Regional One","authors":"Afton Titus","doi":"10.54648/taxi2022069","DOIUrl":"https://doi.org/10.54648/taxi2022069","url":null,"abstract":"As the OECD’s efforts to implement Pillar Two become more concrete, it becomes more important to understand the implications of this instrument for African developing countries. This article considers the possible responses available to a grouping of African countries in a bid to ensure that their corporate income tax policies are not undermined. In doing so, this article analyses the feasibility of these countries imposing a domestic minimum tax, adapting their tax incentives to non-tax incentives and whether African countries should support the proposal for a United Nations international tax forum. This article argues that it may be feasible for African countries to introduce a targeted domestic minimum tax that would apply to in-scope multinational enterprises (MNEs). Moreover, it may be possible for African countries to adapt their tax incentives to non-tax subsidies although this would involve some costs. It is heartening to see the proposal for a United Nations international tax forum, and it may be in the best interest of African countries to support such an initiative. Pillar Two has far-reaching implications for developing countries and it is important that African countries consider adopting regional responses to it. This article endeavours to create the space for such discussions.\u0000Pillar Two, developing countries, Africa, domestic minimum taxes, non-tax subsidies, United Nations, corporate income tax","PeriodicalId":45365,"journal":{"name":"Intertax","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71283801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Article: Designing Domestic Minimum Taxes in Response to the Global Minimum Tax 文章:应对全球最低税的国内最低税设计

IF 0.6

Intertax Pub Date : 2022-08-01 DOI: 10.54648/taxi2022068

Noam Noked

引用次数: 0