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Effective Tax Rates and the Minimum Rate

In: Pillar Two of the Inclusive Framework on BEPS

Author

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  • Amedeo Rizzo
  • Pitambar Das

Abstract

This chapter examines Effective Tax Rate (ETR), which is a central element of the GloBE Rules, looking at substance-based income exclusions and de minimis exclusions. It then considers the determination of Eligible Tangible Assets and Top-Up Tax.

Suggested Citation

  • Amedeo Rizzo & Pitambar Das, 2024. "Effective Tax Rates and the Minimum Rate," Chapters, in: Carlo Garbarino (ed.), Pillar Two of the Inclusive Framework on BEPS, chapter 4, pages 166-193, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22338_4
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035312382.00013
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    Keywords

    Law - Academic; Law - Professional;

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