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

Resource Information

The work Tax challenges arising from digitalisation - report on Pillar Two blueprint : Inclusive Framework on BEPS represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Subject

• BEPS Project (OECD)
• GloBE Proposal (OECD)
• Inclusive Framework (OECD)
• OECD
• Pillar 2 (OECD)
• carry-over
• digital economy
• global minimum tax
• joint venture
• subject to tax
• switchover clause

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