On December 20, 2022, the OECD released new guidance and public consultation documents on three topics in its continued effort to have the first elements of Pillar 2 in effect as of January 1, 2024. These documents are not the highly anticipated impleme...
(一)OECD发布《应对经济数字化税收挑战——支柱二全球反税基侵蚀规则立法模板》2021年12月20日,经合组织(OECD)发布《应对经济数字化税收挑战——支柱二全球反税基侵蚀规则立法模板》(Tax Challenges Arising from the Digitalisation of the Economy:Global Anti-Base Erosion Model Rules (Pillar Two),以下简称《支柱...
(一)OECD发布《应对经济数字化税收挑战——支柱二全球反税基侵蚀规则立法模板》 2021年12月20日,经合组织(OECD)发布《应对经济数字化税收挑战——支柱二全球反税基侵蚀规则立法模板》(Tax Challenges Arising from the Digitalisation of the Economy:Global...
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 act
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...
Action 1 Report, but a lack of consensus prevented countries from taking action. In light of increasing public pressure,the G20 delivered a mandate in 2017 to the OECD/G20 to renew work on this issue. Since early 2019, the OECD/G20 Inclusive Framework has been developing a Two-Pillar ...
The 139-member, OECD-led Inclusive Framework on base erosion and profit shifting (BEPS) is currently working on a global minimum tax for multinational corporate profits-the so-called Pillar Two component of the Inclusive Framework's proj... J Vanderwolk - 《Environment & Energy Report》 被引量...
these asset-backed pensions have contributed to the development of multi-pillar pension systems,a key OECD recommendationOECD,20162.Figure 1.1.Assets earmarked for retirement in selected jurisdictions As a percentage of GDP NoteData is for 2001 for all countries except Belgium2005,Brazil2014,Croatia...
Pillar One and Pillar Two. The G20/OECD Inclusive Framework agreed “to swiftly address the remaining issues with a viewto bringing the process to a successful conclusion by mid-2021, and to resolve technical issues, develop model draft legislation, guidelines and international rules and processes...
Tax Policy Alert OECD releases Pillar Two Commentary and launches public consultation on the Implementation Framework 16 March 2022 In brief The OECD released Commentary and illustrative Examples to the Pillar Two Model Rules (Model Rules) on 14 March 2022. This alert includes several highlights of ...