On 17 June 2024, theOECD/G20 Inclusive Framework on BEPS(“OECD inclusive framework”) published further administrativeguidanceon the implementation of the Pillar Two global minimum tax rules ("Pillar Two"), together with details of the processes for determining that jurisdictions' local implementation...
OECD released administrative guidance on global minimum tax 2022年12月21日 OECD Pillar Two: Information return and safe harbors published 2022年8月18日 香港推迟实施支柱二 Hong Kong defers the implementation of Pillar Two
Agreed Administrative Guidance on the GloBE Model Rules (Pillar Two)kpmg.com/vn/en/home/insights/2023/12/administrative-guidance-on-the-globe-model-rules.html 新行政指南包括以下六个章节: 1. 在合格财务报告中进行并购价格会计调整; 2. 过渡性CbCR安全港应用的指引(例如:何为合格的财务报表); 3. ...
On 17 June, the OECD/G20 Inclusive Framework released a fourth tranche of Administrative Guidance on the Pillar Two GloBE Rules. The topics covered in the Administrative Guidance are deferred tax liability recapture, divergence between GloBE and accounti
OECD Administrative Guidance Addresses Key Pillar 2 Technical IssuesJenn, Brian H.Lockhart, Jonathan D.Lu, Elizabeth C.Le ChenInternational Tax Journal
2023年2月9日付EY Global Tax Alert「OECD/G20 Inclusive Framework releases Administrative Guidance under Pillar Two GloBE Rules: Detailed Review」、2023年2月28日付EY Japan税務アラート「OECD、第2の柱GloBEルールの運用指針を公表(前編)」、2023年3月8日付EY Japan税務アラート「OECD、第2の柱GloBE...
The European Commission is expected to publish a proposal for a Pillar 2 implementing EU Directive on December 22, 2021. The OECD is set to provide more guidance in the form of a Commentary and a Pillar 2 implementation framework during the course of 2022 and, moreover, publish a model ...
(OECD) released the following guidance and public consultation documents1 on Pillar Two of Base Erosion and Profit Shifting (BEPS) 2.0: (1) guidance on safe harbours and penalty relief (not subject to public consultation); (2) public consultation document on the Global Anti-Base Erosion (...
Tax Policy Alert OECD releases Administrative Guidance on the Pillar Two Global Minimum Tax Rules 7 February 2023 In brief The OECD released Administrative Guidance ('guidance') on the Pillar Two Global Anti-Base Erosion Rules (GloBE Rules) on 2 February. The guidance was approved by the OECD/...
The Model Rules and Commentary are the first two of three expected sets of guidance. The third will be the Implementation Framework, which will cover administrative, compliance and coordination issues relating to the Model Rules. The expressed aim is for Pillar Two to be brought into law in ...