Transcription of Tax Challenges Arising from the Digitalisation of the ...
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Tax Challenges Arising from the Digitalisation of the ...
OECD/G20 base erosion AND PROFIT shifting PROJECTTax Challenges Arising from the Digitalisationof the Economy Global Anti- base erosion Model Rules (Pillar Two)INCLUSIVE FRAMEWORK ON BEPSA keypartoftheOECD/G20 BEPSP rojectisaddressingthetaxchallengesarisin gfromthedigitalisationoftheeconomy. InOctober2021, over135jurisdictionsjoineda groundbreakingplantoupdatekeyelementsoft heinternationaltaxsystemwhichis nolongerfitforpurposein aglobalisedanddigitalisedeconomy. TheGlobalAnti-BaseErosionRules(GloBE) areakeycomponentofthisplanandensurelarge multinationalenterprisepaya minimumleveloftaxontheincomearisingineac hofthejurisdictionswheretheyoperate. Morespecifically,theGloBERulesprovidefor a co-ordinatedsystemoftaxationthatimposesa top-uptaxonprofitsarisingina jurisdictionwhenevertheeffectivetaxrate, determinedona jurisdictionalbasis,isbelowtheminimumrat e.
OECD/G20 BASE EROSION AND PROFIT SHIFTING PROJECT. Tax Challenges Arising from the Digitalisation of the Economy Global Anti-Base Erosion Model Rules (Pillar Two) INCLUSIVE FRAMEWORK ON BEPS. A key part of the OECD/G 20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy .
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