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...
This follows thestatementon the components of global tax reform, agreed by more than 135 members of theOECD/G20 Inclusive Framework on BEPS(“OECD inclusive framework”) in October 2021, and the publication by the OECD inclusive framework ofmodel rulesfor Pillar Two in December 2021 andcommenta...
In its press release the OECD notes that the Commentary (to be published in early 2022) will address co-existence of Pillar Two and United States (US) Global Intangible Low-Taxed Income (GILTI) rules. Recent legislative developments in the US where the Build Back Better bill, among other th...
Since that agreement was reached, the Inclusive Framework has released a series of significant agreed documents on the global minimum tax under Pillar Two, including the GloBE Model Rules,2 Commentary to the GloBE Model Rules,3 guidance on GloBE Safe Harbors,4 three packages of GloBE Administrat...
NEWS 1：OECD invites public input on the draft rules for nexus and revenue sourcing under Pillar ...
2022年3月21日付EY Global Tax Alert「OECD releases Commentary and illustrative examples on Pillar Two Model Rules」、2022年4月12日付 EY Japan税務アラート「OECD、第2の柱のモデルルールに関するコメンタリーと計算例を公表(前編)」および2022年4月15日付 EY Japan税務アラート「OECD、第2の柱...
[ 日文版] 税务快讯 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 and Pillar Two 2021 年7 月7 日 OECD Inclusive ...
Pillar Two 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 cu...
The Pillar One proposals in the Unified Approach are the OECD's most recent attempt to find international consensus on BEPS Action Item 1, "Taxing the Digital Edoi:10.2139/ssrn.3485881Eden, LorraineTreidler, OliverSocial Science Electronic Publishing...
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/...