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Autor:innen: 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
Research Paper No. 164
Verlag: 
South Centre, Geneva
Zusammenfassung: 
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN) Member States and 20 Non-UN Members/Associate Members of UN regional commissions that are exposed to unique social, economic and environmental vulnerabilities. In all, 36 SIDS that are members of the Group of Seventy-Seven (G-77) have been analysed, namely, Antigua and Barbuda, Bahamas, Bahrain, Barbados, Belize, Cabo Verde, Comoros, Cuba, Dominica, Dominican Republic, Fiji, Grenada, Guinea-Bissau, Guyana, Haiti, Jamaica, Kiribati, Maldives, Marshall Islands, Mauritius, Federated States of Micronesia, Nauru, Papua New Guinea, Samoa, São Tomé and Príncipe, Seychelles, Singapore, Solomon Islands, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Suriname, Timor-Leste, Tonga, Trinidad and Tobago, and Vanuatu.
Schlagwörter: 
Automatic Exchange of Information (AEOI)
Bahamas
Bahrain
Barbados
Base Erosion and Profit Shifting Project (BEPS)
Belize
Common Reporting Standard (CRS)
Corporate Income Tax (CIT)
De Minimis Exclusion
Digital Economy
Digital Tax
Digital Taxation
Digitalisation of the Economy
Foreign Direct Investment (FDI)
Global Anti-Base Erosion (GloBE) Rules
Global Minimum Tax Rate
Global Tax
Global Taxation
Group of 77 and China (G-77 and China)
Inclusive Framework
International Shipping Income
International Tax
International Tax Cooperation
International Taxation
Maldives
Multilateral Competent Authority Agreement (MCAA)
Offshore Financial Centres (OFCs)
Organisation for Economic Co-operation and Development (OECD)
Pillar One
Pillar Two
Qualified Domestic Minimum Top-up Tax (QDMTT)
Small Island Developing States (SIDS)
Subject to Tax Rule (STTR)
Tax
Tax Competition
Tax Cooperation
Tax Havens
Tax Incentive
Tax Law
Tax Policy
Tax Reform
Taxation
Transfer Pricing
Two Pillar Solution
United Arab Emirates (UAE)
United Nations (UN)
Dokumentart: 
Research Report
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