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
Resource Information
The item Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
- Extent
- 246 p.
- Isbn
- 9789264812390
- Isbn Type
- (print)
- Issn
-
- 2313-2604 (print)
- 2313-2612 (online)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-challenges-arising-from-digitalisation--/i7Nh428PmlI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-challenges-arising-from-digitalisation--/i7Nh428PmlI/">Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-challenges-arising-from-digitalisation--/i7Nh428PmlI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-challenges-arising-from-digitalisation--/i7Nh428PmlI/">Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
