从“范围界定”步骤开始,即根据一套复杂的规则(同时涉及很多例外情况),确定包括哪些集团实体,确定每个国家/地区的有效税率,进而确定可能面临的任何追加税的金额,最后确定应缴纳此类税款的司法管辖区。 来源:https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf 第一步:范围界定: 1、确定单位...
Pillar 2 aims to ensure income is taxed at an appropriate rate and establish a GMT of 15% for multinationals with €750 million+ turnover. Model Global Anti-Base Erosion (GloBE) rules are released under Pillar 2, and it’s expected to be implemented by the European Union and o...