Pillar One and Pillar Two:The Well-Intentioned(But Unfortunate)Pursuit of Perfection PerfectsimplerenvironmentEditor's Note:Peter Barnes offers a critique of the OECD's Pillars One and Two proposals;he lauds the OECD's goals but expresses concern that the proposals depend on unrealistic assumptions....
On 12 October 2020, the OECD released a Blueprint for each of the Pillar One and Pillar Two initiatives (Pillar One Blueprint and Pillar Two Blueprint, or together, the Pillar Blueprints) for public consultation. In doing so, the OECD pushed back on its earlier hope that the OECD partic...
Pillar Two Subject to Tax Rule (STTR); Pillar Two GloBE information return; and The second set of Pillar Two administrative guidance. 17 July 2023 Read news flash Latest OECD statement on Pillar One and Pillar Two On 11 July 2023, 138 out of 143 members of the Inclusive Framework on BEPS...
BEPS 2.0 Pillar One Pillar One involves a new taxation methodology aimed at digitised companies and consumer-serving organisations that trade or communicate with customers through a digital format. Revenues generated from consumers in one country or from consumer data extracted from that country will be...
Pillar One and Pillar Two:The Well-Intentioned(But Unfortunate)Pursuit of Perfection Editor's Note:Peter Barnes offers a critique of the OECD's Pillars One and Two proposals;he lauds the OECD's goals but expresses concern that the proposals... PA Barnes - '一带一路'税收(英文) 被引量: ...
Global Endorsement on Pillar One and Pillar Two P338/2021 - 20 May 2021 在不断变化的国际环境中管理和规划知识产权的注意要点 [Simplified Chinese] [Japanese] P332/2021 – 22 January 2021 在不确定性中寻找机会——有关 OECD/G20 税基侵蚀和利润转移(BEPS) 计划以及全球税制重塑 2.0 的第七次年度全...
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 ...
The meaning of PILLAR is a firm upright support for a superstructure : post. How to use pillar in a sentence.
Public consultation on the Reports on the Pillar One and Pillar Two Blueprints Corporate taxation and investment of multinational firms The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Is...
OECD Inclusive Framework reaches political agreement on taxing the digitalised economy and a global minimum rate 3 July 2021 双支柱方案得到全球性支持 Global Endorsement on Pillar One and Pillar Two 2020年10月13日 2020年美国大选对美国企业所得税政策的影响 ...