The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) recently endorsed the key components of the two-pillar approach to International Tax Law. The agreement has set an ambitious and challenging timeline for both Pillars and whateve
-第1の柱(Pillar1)のAmount BとAmount Aのさらなる関連付け - Amount Aに関する多国間条約の署名・発効までに包括的枠組みの中で実施予定です。 Amount Bの実施 本報告書は、OECDがAmount Bの適用を選択する国・地域のリストを公表することを示唆しています。 Amount Bは、このアプローチを...
How will Pillar 1 impact my business? First, the draft regulations for Pillar 1 only apply to the largest MNEs, with global revenues in excess of €20bn and a profit before tax margin of more than 10%. While the Pillar 1 approach is still to be agreed by the Inclusive Fr...
由于支柱1(Pillar 1)主要适用于全球收入排名前100的大型国际巨头,其适用范围相对比较小。相比之下,支柱2(Pillar 2)规则适用于每年全球收入超过7.5亿欧元的跨国集团或组织,其适用范围和涉及的企业明显更多,因此本文以下主要针对支柱2的规则进行简要阐述。支柱2规则适用于全球收入超过7.5亿欧元门槛的跨国集团,符合现行国别...
On 11 October 2023, the members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting published the text of the Multilateral Convention to Implement Amount A of Pillar One with additional guidance.
The OECD’s Pillar Two proposal to introduce a global minimum tax is undoubtedly a hot topic in the corporate tax world at the moment. With significant a...
1. 双支柱方案将如何确保跨国公司缴纳公平份额的税款 The package has two pillars, and each one addresses a different gap in the existing rules that allow MNEs to avoid paying taxes. First, Pillar One applies to about 100 of the biggest and most profitable MNEs and spreads part of their profit...
OECD於2023年10月11日已發布第一支柱金額A (Amount A)多邊公約(The multilateral convention to implement amount a of pillar one; Amount A MLC),Amount A MLC附有一份解釋性聲明(Explanatory statement to the multilateral convention to implement amount a of pillar one)以澄清Amount A MLC每個條款的...
Since the publication of the OECD’s Pillar One—Amount B consultation document, there have been many questions and disputes from businesses and tax leaders alike surrounding its application. This episode takes a closer look at “Amount B” and the tax implications it will have on multinati...
IFは、2021年中頃までに政策的合意に達するよう、第1の柱(Pillar One)および第2の柱(Pillar Two)の検討を継続することに合意した。 本青写真は、計画の中間設計への合意に係る技術的進捗があったことを示している。 第1の柱のAmount Aの範囲、および再配分率、第2の柱のミニマム税率、およびみ...