Pillar 1 and 2 Reports from the OECD Posted byWilliam Byrneson October 13, 2020 Report on the Pillar One Blueprint Report on the Pillar Two Blueprint Public consultation on the Reports on the Pillar One and Pillar Two Blueprints Corporate taxation and investment of multinational firms ...
由于支柱1(Pillar 1)主要适用于全球收入排名前100的大型国际巨头,其适用范围相对比较小。相比之下,支柱2(Pillar 2)规则适用于每年全球收入超过7.5亿欧元的跨国集团或组织,其适用范围和涉及的企业明显更多,因此本文以下主要针对支柱2的规则进行简要阐述。支柱2规则适用于全球收入超过7.5亿欧元门槛的跨国集团,符合现行国别...
As part of an impact analysis, the OECD anticipates that global tax revenues will rise by 4% due to BEPS 2.0 and will most affect economies with the largest volumes of direct investment. The expectation is that BEPS 2.0 will be implemented from 2023 onward, although likely in a phased inte...
The Organisation for Economic Co-operation and Development (OECD) has been working on a project which aims to address tax issues around base erosion and profit shifting (BEPS). This project resulted in the development of two new norms: Pillar One and Pillar T...
In October last year, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) agreed a two-pillar approach to address the challenges arising in relation to the taxation of the digital economy.
Following the release of the Pillar Two model rules by the Organisation for Economic Co-operation and Development (OECD) in late 2021, more than 130 countries and jurisdictions under the OECD/G20 Inclusive Framework are working on the largest reform on the international tax system in nearly a ...
On 20 December 2022, the OECD published an implementation package in respect of the implementation of the Pillar Two global minimum tax rules (“Pillar Two”). The package includes: guidance on safe harbors; a public consultation document on the GloBE in
本文字数为2021字,预计阅读时间4分钟。 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…
Step 2: Select a topic.The last topic in the dropdown list includes PwC thought leadership publications related to the OECD Model Rules, the EU Minimum Tax Directive, or the implementation of Pillar Two in the specific country, depending on the selection made in Step 1. ...
OECD TWO-PILLAR GLOBE RULES: IS IT TIME TO ABANDON HOPE FOR INTERNATIONAL COOPERATION ON A GLOBAL MINIMUM CORPORATE INCOME TAX?VANDERMEULEN, WILLEMEmory International Law Review