International tax reform: OECD/G20 Inclusive Framework releases new information on key aspects of the Two-Pillar Solutionwww.oecd.org/tax/oecd-g20-inclusive-framework-releases-new-information-on-key-aspects-of-the-two-pillar-solution.htm 为应对全球经济数字化带来的征税挑战,金额A为市场国提供了针...
so the compromise reached represents a major achievement.Remember also that the Two-Pillar Solution has been agreed by a large anddiverse group of Inclusive Framework members, many of
The two-pillar package provides for the standstill and rollback of unilateral measures, such as digital services taxes (DSTs). Countries have experimented with these taxes as an alternative to a global solution agreed by all members, but always as a second-best approach. Inclusive Framework member...
NEWS 1:OECD invites public input on the draft rules for nexus and revenue sourcing under Pillar One Amount A As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement theTwo-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy...
The work done by the Inclusive Framework continues to have a real impact in ensuring a fairer international tax system that is responsive to the needs of countries around the world. To drive this process forward, it is critical that we move forward to make the Two Pillar Solution a reality,...
Further information on the two-pillar solution for addressing the tax challengesarising from ...
FAIR TAXATION IN THE DIGITAL AGE: CAN THE OECD TWOPILLAR SOLUTION REPLACE DIGITAL SERVICES TAXES?doi:10.4467/22996834flr.24.001.19813INTERNATIONAL taxationUNILATERAL acts (International law)DIGITAL technologyINTERNATIONAL organizationINTERNATIONAL business enterprises...
Implementation of the Two-Pillar Solution and Tax Certainty The FTA members discussed the challenges and opportunities of implementing a global minimum tax. It had previously agreed that a standardized return would enable the collection and exchange of Pillar Two information. The FTA highlighted the ...
Recent and planned changes to the international tax system, such as the Tax Cuts and Jobs Act of 2017 ('TCJA'), the OECD Action Plan on Base Erosion and Profit Shifting ('BEPS'; OECD, 2013), and the OECD Two-Pillar Solution (OECD, 2021), could increase differences in the taxation of...
Progress Towards Pillar One and Pillar Two Implementation Years in the making, the “two-pillar solution” aimed at addressing taxation of the modern digital economy is becoming more of a reality. As of November 4, 2021, 137 member jurisdictions of the OECD/G20 Inclusive Framework on Base Eros...