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 Framework reaches political agreement on taxing the digitalised economy and a global minimum rate 2021年7月3日 双支柱方案得到...
What is OECD Pillar One and Pillar Two? The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) recently endorsed the key components of the two-pillar approach to International Tax Law. The agreement has set an ambitious and challenging timeline for both Pillars and whatever...
Expanded guidance is provided on the principles relevant to allocating deferred taxes between group entities where a deferred tax balance in the financial accounts of one entity arises due to the income of a different Pillar Two entity. The guidance focuses on deferred tax associated with CFC rules...
The OECD also has released working drafts on the nexus and profit allocation rules under Pillar One, as well as on administrative aspects of Pillar Two, in the form of consultation documents. These working drafts did not yet reflect consensus agreement in the Inclusive Framework and were ...
支柱一（Pillar One）关于支柱一金额A，BEPS包容性框架拟通过发布每个组成部分的工作文件，分阶段征询公众意见，以及时获得公众反馈意见。这种同步推进的工作方式是为了确保所有工作按照2021年10月制定的时间表如期完成。目前，作为BEPS包容性框架的第一部分工作，规则草案已被同意发布并征询公众意见。但是，由于规则草案尚未...
China’s Response to the OECD Pillar One and Pillar Two Proposals 引用 收藏 分享 摘要 为在全球层面解决数字经济带来的税收挑战,OECD提出"双支柱"改革方案,并希望能在2021年年中前就数字经济征税方案达成共识,其中,支柱一主要解决新征税权与利润的重新分配,支柱二旨在通过最低税的设计解...展开更多 In order ...
Currently, the OECD/G20 Inclusive Framework members have agreed to a solution to address these noted tax challenges through a two-pillar proposal, known as Pillar One and Pillar Two. OECD Pillar One summary Pillar One of the OECD Inclusive Framework establishes new nexus and profit allocation rul...
A Kroll OECD Pillar Insight Simulation allows multinational enterprises (MNEs) to better understand the potential impacts of OECD Pillar One (Amount A and Amount B) and Pillar Two to empower proactive planning and decision-making.
First of all, Pillar One applies to about 100 companies, but Pillar Two applies to hundreds more MNEs. Secondly,the aim of these rules is to address the tax challenges that come from the digitalisation of the economy and it is these MNEs that are at the highest risk of taking advantage ...
For a discussion of the previous documents released by the OECD on Pillar One and Pillar Two, please refer to our dedicated website which can be accessed via this link: https://www.pwccn.com/en/services/tax/international-tax/oecd-beps.html 3. The PwC Global Tax Policy Alerts can be ...