On 17 June 2024, theOECD/G20 Inclusive Framework on BEPS(“OECD inclusive framework”) published further administrativeguidanceon the implementation of the Pillar Two global minimum tax rules ("Pillar Two"), together with details of the processes for determining that jurisdictions' local implementation...
OECD released administrative guidance on global minimum tax 2022年12月21日 OECD Pillar Two: Information return and safe harbors published 2022年8月18日 香港推迟实施支柱二 Hong Kong defers the implementation of Pillar Two
1. 关于支柱2下GloBE规则的第三批行政指南: https://www.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two-december-2023.pdfwww.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two-december-2023.pdf 2. 更新支柱1下关于金额A多边公...
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
In the article, Charlotte and Christy delve into each document's topic and why it matters, such as the administrative guidance's coverage of deferred tax liability recapture and the treatment of securitization vehicles, as well as country-by-country reporting requirements and the Pillar Two framewor...
2023年2月9日付EY Global Tax Alert「OECD/G20 Inclusive Framework releases Administrative Guidance under Pillar Two GloBE Rules: Detailed Review」、2023年2月28日付EY Japan税務アラート「OECD、第2の柱GloBEルールの運用指針を公表(前編)」、2023年3月8日付EY Japan税務アラート「OECD、第2の柱GloBE...
The OECD is set to provide more guidance in the form of a Commentary and a Pillar 2 implementation framework during the course of 2022 and, moreover, publish a model provision for a Subject to Tax Rule together with a multilateral instrument for implementation in 2022. The OECD also ...
OECD Administrative Guidance Addresses Key Pillar 2 Technical IssuesJenn, Brian H.Lockhart, Jonathan D.Lu, Elizabeth C.Le ChenInternational Tax Journal
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/...
Safe Harbours The Commentary provides no substantive discussion of what Pillar Two safe harbours might be – despite the importance of this to business. It does, however, although slightly less helpfully, include some administrative guidance on how any safe harbour rules eventually adopted might ...