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The Resource Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS

Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS

Label
Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS
Title
Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS
Subject
Language
eng
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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD/G20 Base Erosion and Profit Shifting Project
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • Inclusive Framework (OECD)
  • digital economy
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
  • carry-over
  • switchover clause
  • joint venture
  • subject to tax
  • global minimum tax
Label
Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS
Instantiates
Publication
Extent
246 p.
Isbn
9789264812390
Isbn Type
(print)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)
Label
Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS
Publication
Extent
246 p.
Isbn
9789264812390
Isbn Type
(print)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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