经过数月的协商谈判,欧盟成员国终于在2022年12月12日达成协议,在欧盟层面实施OECD国际税收改革中的最低税收部分内容,即我们常说的“支柱二(Pillar Two)提案”。这也是继委员会于 2021 年 12 月 22 日提出支柱2指令提案后的协议投票结果,预计到 2023 年底,欧盟将立法,并由成员国通过进一步转化,形成对应的国内规则。
经过数月的协商谈判,欧盟成员国终于在2022年12月12日达成协议,在欧盟层面实施OECD国际税收改革中的最低税收部分内容,即我们常说的“支柱二(Pillar Two)提案”。这也是继委员会于 2021 年 12 月 22 日提出支柱2指令提案后的协议投票结果,预计到 2023 年底,欧盟将立法,并由成员国通过进一步转化,形成对应的国内规则。
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...
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...
On 2 February 2023, the OECD announced the release of the long-awaited “administrative guidance” on Pillar Two (the OECD's global minimum tax). This updates the commentary released in March 2022 and addresses a number of the open technical uncertainties in the Pillar Two rules. ...
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); ...
Genau ein Jahr nach Veröffentlichung der GloBE Model Rules zu BEPS Pillar 2 hat die OECD weitere Dokumente zur Umsetzung der globalen Mindeststeuer herausgebracht. Von besonderer Bedeutung sind dabei die sog. Safe Harbour Regelungen. Neben zwei Konsultationspapieren zu Pilla...
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...
Step 2: Select a topic.The last topic in the dropdown list includes PwC thought leadership publications related to the OECD Model Rules, the EU Minimum Tax Directive, or the implementation of Pillar Two in the specific country, depending on the selection made in Step 1. ...