Treaty Application for Companies in a Group
Einde inhoudsopgave
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.2.2.6:6.2.2.6 Tax rate (‘how much tax’)
Treaty Application for Companies in a Group (FM nr. 178) 2022/6.2.2.6
6.2.2.6 Tax rate (‘how much tax’)
Documentgegevens:
L.C. van Hulten, datum 06-07-2022
- Datum
06-07-2022
- Auteur
L.C. van Hulten
- JCDI
JCDI:ADS659487:1
- Vakgebied(en)
Omzetbelasting / Plaats van levering en dienst
Toon alle voetnoten
Voetnoten
Voetnoten
OECD, Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, Paris: OECD Publishing 2021, p. 3 (see also OECD, Tax Challenges Arising from Digitalisation - Report on Pillar Two Blueprint: Inclusive Framework on BEPS, Paris: OECD Publishing 2020).
Deze functie is alleen te gebruiken als je bent ingelogd.
Designing a corporate income tax system requires as a final step determining the applicable tax rate. Considering sovereignty, this seems something each country should determine for itself. However, differences in tax rates can lead to tax competition. At an international tax level, a 15% global minimum tax rate has been agreed upon in relation to the Pillar Two project of the OECD.1 With this global minimum rate on corporate profit the OECD aims to put a floor on tax competition. Tax competition is not eliminated fully, rather multilaterally agreed limitations are imposed. Still, each country remains – to a certain extent – sovereign to determine its own tax rates.