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 ...
Hybrid Entities, and Reverse Hybrid Entities. The February 2023 Administrative Guidance, which first introduced the concept of a Substitute Loss Carry-forward DTA, applied only where a Parent Entity has a domestic tax loss that offsets foreign-source income attributable...
(1) guidance on safe harbours and penalty relief (not subject to public consultation); (2) public consultation document on the Global Anti-Base Erosion (GloBE) information return (GIR) (comments due by 3 February 2023); and (3) public consultation document on the tax certainty for the ...
“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...
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. ...
“guidance-oriented”or“action-oriented”.INTRODUCTION AND OLOGY|5Chapter III.National urban policy to enhance urban resilienceThis chapter features an analysis of the way in which resilience has become a key goal for NUPs to anticipate,prepare and respond to diverse shocks and uncertainties,...
Guidance for regulators to implement outcomes and risk–based regulation. NSW Government: Sydney; 2016. Google Scholar Ayres I, Braithwaite J. Responsive regulation: transcending the Deregulation Debate. USA: Oxford University Press; 1992. Book Google Scholar Baldwin R, Black J, Really Responsive ...
P373/2023 - 6 March 2023 全球税制重塑2.0系列:OECD发布支柱二征管指南 [Simplified Chinese] [Japanese] P372/2023 - 2 March 2023 全球税制重塑2.0系列:支柱二下的信息报告表和安全港规则 [Simplified Chinese][Japanese] 3 February 2023 OECD released administrative guidance on global minimum tax ...