Public consultation document on Amount B of Pillar One; Pillar Two Subject to Tax Rule (STTR); Pillar Two GloBE information return; and The second set of Pillar Two administrative guidance. 17 July 2023 Latest OECD statement on Pillar One and Pillar Two ...
On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm’s length principle to baseline marketing and distribution activities, with a par...
Deep dive into the OECD’s Pillar One—Amount B Uncertainty and controversy related to tax margins on distribution activities have long been issues on executives’ radars. Pillar One—Amount B aims to fix that. However, tax leaders need to know the potential benefits and risks associated ...
EYのプロフェッショナルが、国内外の会計、税務、アドバイザリーなど企業の経営や実務に役立つトピックを解説します。 情報センサーの他の記事を見る EY Japan Assurance Hub 時代とともに進化する財務・経理に携わり、財務情報のみならず、非財務情報も統合し、企業の持続的成長のかじ取りに貢献...
This paper presents first-round simulations of the tax revenues arising from the Pillar One Amount A proposal of the G20/OECD inclusive framework on base e
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A new sampling device for gases and liquids in amounts of the order of 10 2 to 10 2 渭g is described. The reproducibility of sampling is 卤 1%. The device is based on the following principle: by means of a common sampler (microdipper, hypodermic syringe, etc.) the liquid sample is ...
In particular, our module can be deformed by 55% of its internal volume with a pressure differential of only −2kPa (Fig. 5). This result indicates that this highly elastic buckling-driven metamaterial has excellent potential as a mechanical actuator, since a reduced amount of energy is ...
Likewise, although I had hoped to focus a significant portion of my tenure as Principal Defender on legacy, outreach and building a pillar of the Court that could serve as a real counterbalance to the overwhelming power of the Prosecutor, I had to spend an inordinate amount of time administeri...
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