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...
On December 20, 2021 the OECD published the Global Anti-Base Erosion (‘GloBE’) Model Rules, also known as Pillar 2. These Model Rules form part of the so-called BEPS 2.0 Project and provide governments with a template for implementing the Pillar 2 agreement that was reached in October 20...
The OECD inclusive framework’s Pillar Two model rules, applicable to large multinational groups with annual consolidated group revenue of at least EUR 750 million, will result in "top-up" tax amounts to bring the overall tax on profits in each jurisdiction where a group operates up to a 15...
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。
来源:https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf 第一步:范围界定: 1、确定单位内的跨国公司集团; 2、确定组成实体; 3、删除任何排除的实体; 4、确定每个组成实体的位置。 支柱二是基于国际集团公司的合并财务报表。对于合并的范围,完全合并公司及可接受特殊原因的未合并公司都...
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); ...
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...
The Pillar Two Model Rules issued in December 2021 provide a template for domestic implementation of...
The OECD’s business group has criticised pillar two’s model rules for failing to address at least one technical issue. The rules will direct legislation in 137 countries introducing pillar two by 2023.
Tax Policy Alert OECD releases Pillar Two Commentary and launches public consultation on the Implementation Framework 16 March 2022 In brief The OECD released Commentary and illustrative Examples to the Pillar Two Model Rules (Model Rules) on 14 March 2022. This alert includes several highlights of ...