With the decision of the EU directive on the global minimum taxation, all EU member states must transpose the "Pillar Two" regulations into national law by the end of 2023. The regulations, some of which are very complex, require an in-depth examination in order to apply them correctly, ...
全球最低税（Global Minimum Tax，GMT）概念，缘于2019年10月OECD发表的“双支柱”（Two—Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy，即“支柱二”）政策说明。支柱二提出的全球最低税改革方案，引起各国强烈反响。2021年12月，欧盟委员会发布《实施全球最低公司税...
On 17 June 2024, theOECD/G20 Inclusive Framework on BEPS(“OECD inclusive framework”) published further administrativeguidanceon the implementation of the Pillar Two global minimum tax rules ("Pillar Two"), together with details of the processes for determining that jurisdictions' local implementation...
The OECD inclusive framework continues to publish guidance on the interpretation and application of aspects of the Pillar Two global minimum tax rules, with a view to enabling their consistent application and to provide simplifications where possible. The third tranche of administrative guidance focuses ...
Pillar Two hasn’t been adopted in Thailand yet, but some countries have already enacted global minimum tax legislation and others plan to enact legislation soon. How can Thai multinational enterprises prepare for compliance? Are there measures available to mitigate the impact? What o...
What is Pillar Two? Under an OECD Inclusive Framework, more than 140 countries agreed to enact a two-pillar solution to address the challenges arising from the digitalization of the economy. Pillar Two introduces a global minimum Effective Tax Rate (ETR) via a system where multinational groups ...
Bringing together our knowledge and Pillar Two Agent technology tools to provide a complete and seamless solution to help you confidently manage data and process assessments; impact modelling and visualizations; and, ultimately, end-to-end compliance.
The Organization for Economic Cooperation and Development (OECD) released on December 20, 2021 its much anticipated interim report concerning the implementation of a Global Anti-Base Erosion (GloBE) minimum tax under Pillar Two. The rate is currently set at 15 percent and is applicable to multinati...
Pillar One should effectively require in scope multinationals to pay at least some tax in the markets they interact with. Pillar Two: Global minimum tax Pillar Two, the key components of which are commonly referred to as the "global minimum tax" or "GloBE", introduces a minimum effective tax...
Virtual seminar on the OECD Global Minimum Tax (Pillar Two) by Dr. Leopoldo Parada, covering origins, key concepts, and tax policy implications. Listed In Banking & Finance #tax #erosion Excited about the event? Spread the word and invite your network! Share Timings 09:00 AM-06:00 PM...