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
2023年12月18日,OECD发布了两份新的BEPS 2.0文件。 1. 关于支柱2下GloBE规则的第三批行政指南: https://www.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two-december-2023.pdfwww.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two...
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 ...
Summary of OECD Pillar 2 Guidance The documents released on December 20, 2022 are: Guidance on Safe Harbors and Penalty Relief A public consultation document on the GloBE Information Return and A public consultation document on Tax Certainty for the GloB...
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 two-pillar package will need to be finalised in October 2021 and then implemented and this requires more work to address the outstanding points and in developing model legislation, a multilateral instrument and implementation guidance. The Inclusive Framework intends to complete this work in 2022...
(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 (...
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
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/...