The Resource Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2

Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2

Label
Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
Title
Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
Creator
Subject
Language
  • ger
  • eng
Summary
Despite the COVID-19 crisis, the international community - organised in the Inclusive Framework on BEPS - is further pursuing the idea of extending withholding tax rights of market jurisdictions on business profits. Furthermore, a minimum taxation of corporate profits is to be introduced. On 12 October 2020, the Inclusive Framework on BEPS presented reports with considerations on both of these reforms, in which previous deliberations were further developed and refined, with open questions being addressed. The authors present the essential aspects of the two current reports and subject them to an initial critical appraisal
Citation source
In: Internationale SteuerRundschau. - Köln. - Vol. 9 (2020), no. 12 ; p. 417-429
http://library.link/vocab/creatorName
  • Ditz, X
  • Pinkernell, R
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • Inclusive Framework (OECD)
  • BEPS Project (OECD)
  • allocation of taxing rights
  • source principle of taxation
  • nexus
  • allocation of profits
  • avoidance of double taxation
  • tax certainty
  • minimum tax
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • COVID-19 pandemic
Label
Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/ISR/12_417-429.pdf
Publication
Note
20201230

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