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Individual GloBE Income or Loss

In: Pillar Two of the Inclusive Framework on BEPS

Author

Listed:
  • Christos A. Theophilou
  • Artemis Loucaidou

Abstract

Article 3.1 of the Model Rules provides that the starting point for determining a Constituent Entity (CE) GloBE Income or Loss is the Financial Accounting Net Income or Loss. In brief, the rules to compute the GloBE Income or Loss are provided in Articles 3.1 to 3.5 of the Model Rules. This chapter looks in particular at financial accounts, tax adjustments to determine GloBE income or loss, international shipping income and allocations with the group.

Suggested Citation

  • Christos A. Theophilou & Artemis Loucaidou, 2024. "Individual GloBE Income or Loss," Chapters, in: Carlo Garbarino (ed.), Pillar Two of the Inclusive Framework on BEPS, chapter 2, pages 61-124, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22338_2
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035312382.00011
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    Keywords

    Law - Academic; Law - Professional;

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