Tax Challenges Arising from Digitalisation - Report on Pillar Two Blueprint : Inclusive Framework on BEPS / Organisation for Economic Co-operation and Development.

Format:

Book

Government document

Author/Creator:

Organisation for Economic Co-operation and Development

Contributor:

SourceOECD (Online service)

Series:

OECD/G20 Base Erosion and Profit Shifting Project 23132612.

Language:

English

Subjects (All):

Taxation.

Physical Description:

1 online resource (230 pages).

Place of Publication:

Paris : OECD Publishing, 2020.

System Details:

text file

Summary:

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.

Contents:

Abbreviations and acronyms

Subject to tax rule

Implementation and Rule Co-ordination

Undertaxed Payments Rule

Examples

Carry-forwards and carve-out

Calculating the ETR under the GloBE rules

Foreword

Simplification options

Scope of the GloBE rules

Special rules for Associates, joint ventures and orphan entities

Income Inclusion and Switch-Over Rules

Executive Summary

Cover Statement by the OECD/G20 Inclusive Framework on BEPS on the Reports on the Blueprints of Pillar One and Pillar Two.

Notes:

Title from title screen (viewed May 1, 2017).

ISBN:

9789264639935

9789264363977

9789264353848

Access Restriction:

Restricted for use by site license.