On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. These Model Rules form part of the so-called BEPS 2.0 Project and provide governments with a template for implementing the Pillar 2 agreement that was reached in October 20...
OECD announces release of commentary on Pillar Two model rules for global minimum tax 2021年12月21日 Pillar Two – OECD Inclusive Framework global minimum tax model rules 2021年10月11日 关于应对经济数字化税收挑战“双支柱”方案最新进展 OECD inclusive framework updates political agreement on Pillar One...
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. ...
The OECD inclusive framework’s Pillar Two model rules, applicable to large multinational groups with annual consolidated group revenue of at least EUR 750 million, will result in "top-up" tax amounts to bring the overall tax on profits in each jurisdiction where a group operates up to a 15...
23 May 2023International Tax Reform — Pillar Two Model Rules (Amendments to IAS 12)issuedAn entity applies the exception and the requirement to disclose that it has applied the exception immediately upon issuance of the amendments;the remaining disclosure re...
来源:https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf 第一步:范围界定: 1、确定单位内的跨国公司集团; 2、确定组成实体; 3、删除任何排除的实体; 4、确定每个组成实体的位置。 支柱二是基于国际集团公司的合并财务报表。对于合并的范围,完全合并公司及可接受特殊原因的未合并公司都...
The Pillar Two Model Rules issued in December 2021 provide a template for domestic implementation of the GloBE Rules. These Rules will be supported by a Commentary to provide tax administrations and taxpayers with guidance on the interpretation and application of those Rules, which is currently under...
来源:https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf 第一步:范围界定: 1、确定单位内的跨国公司集团; 2、确定组成实体; 3、删除任何排除的实体; 4、确定每个组成实体的位置。 支柱二是基于国际集团公司的合并财务报表。对于合并的范围,完全合并公司及可接受特殊原因的未合并公司都...
The Pillar Two Model Rules issued in December 2021 provide a template for domestic implementation of...
1.How would the two-pillar package make sure that MNEs pay their fair share of tax? 1. 双支柱方案将如何确保跨国公司缴纳公平份额的税款 The package has two pillars, and each one addresses a different gap in the existing rules that allow MNEs to avoid paying taxes. First, Pillar One applies...