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...
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 whateve
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 双支柱方案得到全球性支持 Global Endorsement on Pillar O...
详细信息可登录以下地址查看: http://www.oecd.org/tax/beps/public-consultation-meeting-reports-on-the-pillar-one-and-pillar-two-blueprints.htm Tax News Flash 英国更新脱欧后与货物相关的增值税指南 英国皇家税务与海关总署近日更新关于北爱尔兰和大不列颠增值税会计处理指南。 2020年12月31日脱欧过渡期结束后...
reforms. Notwithstanding that, it is anticipatedthat the Pillar One and Pillar Two reforms will decrease the influence thattaxes have on investment location decision-making and contribute to moreinvestments being driven by other factors, such as infrastructure and labourcosts, leading to global growth....
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.
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 ...
Report on the Pillar One BlueprintReport on the Pillar Two BlueprintPublic consultation on the Reports on the Pillar One and Pillar Two BlueprintsCorporate taxation and investment of multinational firmsThe impact of the Pillar One and Pillar Two proposal
On 17 June, the OECD/G20 Inclusive Framework released a fourth tranche of Administrative Guidance on the Pillar Two GloBE Rules. The topics covered in the Administrative Guidance are deferred tax liability recapture, divergence between GloBE and accounti
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 ...