配套措施:一旦支柱一生效,各国需要取消各自的数字服务税(DST)等单边措施,并承诺不再引入新的类似税种,以换取国际税收体系的稳定。 支柱二(Pillar Two):全球最低税 核心目标:遏制各国“逐底”式的税收竞争,给跨国企业的全球收入设定一个“最低税负底线”。防止它们把利润转移到避税天堂或者税率极低的地方。 核心规则:设定一个15%
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...
On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm’s length principle to baseline marketing and distribution activities, with a part...
Amount B of Pillar One The July 2023 statement indicates that the Inclusive Framework recognizes that Amount B is a critical component of the broader agreement on Pillar One and therefore has reached consensus on many aspects of the Amount B framework. However, to ensure the appropriateness ...
OECD《第一支柱蓝图报告》所得税收制度与我国应对 为有效应对数字经济带来的税收挑战，经济合作与发展组织(OECD)于2020年10月形成《第一支柱蓝图报告》(Report on the Pillar One Blueprint，简称“支柱一”)和《第二支柱蓝图报告》(Report on the Pillar Two Blueprint，简称“支柱二”)，分别对新联结度和跨国...
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.
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...
OECD/G20防止稅基侵蝕及利潤移轉包容性架構各成員國(以下簡稱包容性架構)針對第一支柱之架構設立已漸趨完成,其中金額B(Amount B)之公開徵詢程序已於2023年9月結束,並於2024年2月19日發布了金額B報告,針對從事基本行銷及配銷活動(Baseline marketing and distribution activities)之企業,透過制定統一利潤率標準,簡化移...
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 multinat...