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Tax challenges arising from digitalisation: report on Pillar Two Blueprint, inclusive framework on BEPS - OECD/G20 base erosion and profit shifting project
Organisation for Economic Co-operation and Development
Tax challenges arising from digitalisation: report on Pillar Two Blueprint, inclusive framework on BEPS - OECD/G20 base erosion and profit shifting project
Organisation for Economic Co-operation and Development
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the release of the BEPS Action 1 Report. At the request of the G20, the Inclusive Framework has continued to work on the issue, delivering an interim report in March 2018. In 2019, members of the Inclusive Framework agreed to examine proposals in two pillars which could form the basis for a consensus solution to the tax challenges arising from digitalisation. That same year, a programme of work to be conducted on Pillar One and Pillar Two was adopted and later endorsed by the G20.
This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.
246 pages, col. figs
Media | Bøker Pocketbok (Bok med mykt omslag og limt rygg) |
Utgitt | 14. oktober 2020 |
ISBN13 | 9789264812390 |
Utgivere | Organization for Economic Co-operation a |
Antall sider | 246 |
Mål | 280 × 208 × 23 mm · 764 g |
Språk | Engelsk |
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