Scope, Mergers and Demergers in the G20/OECD Global Minimum Tax (GloBE) Rules

Journal
Pijl, H.
European Union; Germany; International; Netherlands; OECD; United Kingdom
Bulletin for International Taxation 2023 (Volume 77), No. 10
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In this article, the author examines the implications of the G20/OECD Global Minimum Tax (GloBE) Rules in relation to their scope, and mergers and demergers in an EU and a worldwide context, with emphasis on the specific rules that will be implemented in Germany, the Netherlands and the United Kingdom.