A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax: Draft for Consultation 来自 Semantic Scholar 喜欢 0 阅读量: 4 作者:A Christians,T Lassourd,K Mataba,E Ogbebor,A Readhead,SE Shay,ZP Tinhaga ...
An Income Inclusion Rule (IIR) and a Qualified Domestic Minimum Top-up Tax (QDMTT) will be introduced from 1 January 2024, and an Undertaxed Profits Rule (UTPR) will apply from 1 January 2025. A transitional Country-by-Country Reporting (CBcR) Safe Harbor and QDMTT Safe Ha...
In 2022, the Group recorded euro 5,328 million in new orders, compared with euro 3,343 million in 2021, with a book-to-bill ratio (orders/revenues) of 0.7 (0.5 in 2021). Order intake (euro/million) 31.12.2022 31.12.2021 Amount % Amoun...
On 11 May 2022, the EU Commission issued adraft directiveproposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBRA Proposal lays down rules (i) to provide, under certain conditions, for the tax deductibility of notional interest on increases in e...
The Draft Purchasing Document Header Details view object contains information about purchase order and purchase agreement headers. Data Store Key :FscmTopModelAM.PrcExtractAM.PoBiccExtractAM.DraftPurchasingDocumentHeaderExtractPVO Primary Keys :PoHeaderId ...
Since then, the Multinational Enterprise (Minimum Tax) Bill (“MNE Bill“) was introduced in Parliament for First Reading on 9 September 2024 to implement the MTT and DTT. On 4 October 2024, the Inland Revenue Authority of Singapore (“IRAS“) announced a public consultatio...
There is some sort of a global phenomenon – whether it was because of inflation or the economic policies to deal with COVID or just how the governments dealt with COVID. It seems to have had this effect that’s global.” Soon after, Union Minister for Information and Broadcasting ...
There is a daily playbill of drama, comedy, and tragedy – not everyone who ventures off a crowded curb navigates intact to the opposite one. In Oaxaca, the troupe of pedestrians performs to a cacophonous score – the guttural grind of diesel, the bleating grievance of car horns, and the...