{"title":"关于如何在南非实施全球基础教育基础结构第二支柱的建议","authors":"A. Futter","doi":"10.59403/3ve4swx","DOIUrl":null,"url":null,"abstract":"This article examines the taxation that will be implemented through GloBE Pillar Two domestically in South Africa. Based on analysis of the annual financial statements, the author explores the impact on the global effective rate of corporate tax paid by multinational enterprises headquartered in South Africa.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"39 3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Proposal on How to Implement GloBE Pillar Two in South Africa\",\"authors\":\"A. Futter\",\"doi\":\"10.59403/3ve4swx\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article examines the taxation that will be implemented through GloBE Pillar Two domestically in South Africa. Based on analysis of the annual financial statements, the author explores the impact on the global effective rate of corporate tax paid by multinational enterprises headquartered in South Africa.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\"39 3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-03-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3ve4swx\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3ve4swx","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Proposal on How to Implement GloBE Pillar Two in South Africa
This article examines the taxation that will be implemented through GloBE Pillar Two domestically in South Africa. Based on analysis of the annual financial statements, the author explores the impact on the global effective rate of corporate tax paid by multinational enterprises headquartered in South Africa.
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