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
简称“支柱一”)和《第二支柱蓝图报告》(ReportonthePillarTwoBlueprint,简称“支柱二”),分别对新联结度和跨国企业利润分配规则,以及全球最低有效税率等主要内容与实施计划进行了详细的阐述,双支柱方案本着多边合作精神,兼顾各方利益,旨在构建更加透明和公平的国际税收体系,确保税收...
OECD支柱一超额利润征税权规则的国内适用研究 Research on the Domestic Application of the Rule of Taxing Right to Residual Profits in OECD Pillar One 毛彦 2023年10月,经济合作与发展组织(Organisation for Economic Cooperation and Development, OECD)与二十国集团(以下称“G20”)发布《实施支柱一金额A的多边...
For instance, under the draft nexus and sourcing rules for the OECD Pillar One Amount A, nexus is triggered when, over a 12-month period, an in-scope multinational enterprise derives at least €1 million in revenue from a market jurisdiction. For smaller jurisdictions with a GDP of less ...
In October last year, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) agreed a two-pillar approach to address the challenges arising in relation to the taxation of the digital economy.
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...
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...
-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。
The OECD also has released working drafts on the nexus and profit allocation rules under Pillar One, as well as on administrative aspects of Pillar Two, in the form of consultation documents. These working drafts did not yet reflect consensus agreement in the Inclusive Framework and were rel...
對於在金額B實施前已經達成的預先訂價協議或是相互協議程序則不受影響。此外,金額B之規範未來是否擴及其他產業或功能,或於適用利潤分割法時針對例行性功能提供一個利潤率指引,將是未來值得觀察的重點。 參考資料來源 : 1.https://www.oecd.org/tax/beps/pillar-one-amount-b.htm...