International Tax
Definition: Transfer pricing, foreign tax credits, GILTI/BEAT
Scope:BroadDifficulty:Very Difficult
Part of: Tax Accounting
Transfer pricing, foreign tax credits, GILTI/BEAT
StandardsIRC 951-965, OECD BEPS, Pillar Two
CertificationsCPA, LL.M. Tax
GeographyOECD Pillar Two global minimum 15%
Sub-topics (9)
- BEPS — Base Erosion and Profit Shifting
- GILTI — Global Intangible Low-Taxed Income
- BEAT — Base Erosion and Anti-Abuse Tax
- FDII — Foreign-Derived Intangible Income
- CbCR — Country-by-Country Reporting
- FATCA — Foreign Account Tax Compliance Act
- TP — Transfer Pricing
- December 31 — OECD CbCR filing (12 months after FYE)
- Varies by country — VAT/GST return filing
Related Subjects
Components
- BEPS — Base Erosion and Profit ShiftingSub-topic
- GILTI — Global Intangible Low-Taxed IncomeSub-topic
- BEAT — Base Erosion and Anti-Abuse TaxSub-topic
- FDII — Foreign-Derived Intangible IncomeSub-topic
- CbCR — Country-by-Country ReportingSub-topic
- FATCA — Foreign Account Tax Compliance ActSub-topic
- TP — Transfer PricingSub-topic
See Also
- Tax AccountingPart of Tax Accounting
Articles (9)
- BEPS — Base Erosion and Profit Shifting
- GILTI — Global Intangible Low-Taxed Income
- BEAT — Base Erosion and Anti-Abuse Tax
- FDII — Foreign-Derived Intangible Income
- CbCR — Country-by-Country Reporting
- FATCA — Foreign Account Tax Compliance Act
- TP — Transfer Pricing
- December 31 — OECD CbCR filing (12 months after FYE)
- Varies by country — VAT/GST return filing
External Links
- International taxation — Wikipedia