2023年12月18日,OECD发布了两份新的BEPS 2.0文件。 1. 关于支柱2下GloBE规则的第三批行政指南: https://www.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two-december-2023.pdfwww.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two...
On 2 February 2023, the OECD announced the release of the long-awaited “administrative guidance” on Pillar Two (the OECD's global minimum tax). This updates the commentary released in March 2022 and addresses a number of the open technical uncertainties in the Pillar Two rules. ...
Administrative guidance was released in February 2023 on allocating blended CFC taxes (such as US GILTI (global intangible low-taxed income)) to group entities for the purposes of the Pillar Two calculations using a formulaic approach based on “blended CFC allocation keys.” Further guidance has ...
following the release of earlier tranches of Administrative Guidance in February 2023, July 2023 and December 2023. The June 2024 Administrative Guidance covers guidance on DTL recapture, divergence between GloBE and accounting carrying values, allocation of cross-border current and deferred taxes, alloca...
“DB-ALM”Link a repository for in vitro s350 SOPs as of February 2024;o The United States EPA Guidance for Preparing Standard Operating Procedures provides examples and a standard layout for both technical and administrative SOPsEPA,2007,Linko The ICCVAM Validation Work Group Report Link contains...
International Tax News Flash OECD releases new guidance and consultation drafts on Pillar Two of BEPS 2.0 4 January 2023 Issue 1 In brief On 20 December 2022, the Organisation for Economic Co-operation and Development (OECD) released the following guidance and public consultation documents1 on ...
OECD,Organization for Economic Cooperation and Development,Regulation, taggedGovernment intervention,Mandate,OECD,Organization for Economic Cooperation and Development,Parental Leave,Regulationon May 28, 2023|2 Comments » Usually with regard togovernment-run health care, folks on the left commonly criticize...
Step 2: Select a topic.The last topic in the dropdown list includes PwC thought leadership publications related to the OECD Model Rules, the EU Minimum Tax Directive, or the implementation of Pillar Two in the specific country, depending on the selection made in Step 1. ...
Administrative support was provided by Eda Cabbar. Rachel Linden supported the editorial and production process. The development of the publication was steered by member countries through the INES Working Party and facilitated by the INES networks. EDUCATION AT A GLANCE 2023 SOURCES, METHODOLOGIES AND ...
2023“Improving Proceeds Management for Panda Bonds to Further Open the Financial Market”,PBoC news release,2 December 2022.On 31 March 2023,Trial Administrative Measures of Overseas Securities Offering and Listing by Domestic Companies came into effect.Announced by the China Securities Regulatory ...