Transcription of Inclusive Framework on BEPS - OECD
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TheOECD/G20 BaseErosionandProfitShifting(BEPS)Projec taimstocreateasinglesetofconsensus-based internationaltaxrulestoaddressBEPS, ,theInclusiveFrameworkhascontinuedtowork ontheissue, ,membersoftheInclusiveFrameworkagreedtoe xamineproposalsintwopillars, , ,inanincreasinglydigitalage, sviewsonkeypolicyfeatures,principlesandp arameters,andidentifiesremainingpolitica landtechnicalissueswheredifferencesofvie wsremaintobebridged, BASE EROSION AND PROFIT SHIFTING PROJECTI nclusive Framework on BEPS 1 TAX CHALLENGES ARISING FROM DIGITALISATION REPORT ON PILLAR ONE BLUEPRINT OECD 2020 OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Report on Pillar One Blueprint Inclusive Framework on BEPS PUBE 2 TAX CHALLENGES ARISING FROM DIGITALISATION REPORT ON PILLAR ONE BLUEPRINT OECD 2020 This document and any map included herein are without prejudice t
in two pillars, which could form the basis for a consensus solution to the tax challenges arising from digitalisation. Pillar One is focused on nexus and profit allocation whereas Pillar Two is focused on a global minimum tax intended to address remaining BEPS issues. A programme of work to be conducted on Pillar
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