Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal

Resource Information

The work Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal 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, Continuing Resources.

Label

Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal

Creator

• Bendlinger, V

Subject

• GloBE Proposal (OECD)
• Pillar 1 (OECD)
• Pillar 2 (OECD)
• compliance costs
• BEPS Project (OECD)
• double taxation
• minimum tax
• tax sovereignty
• digital economy

Language

eng

Summary

The results of the OECD BEPS project are only being incorporated into the international tax system, and yet the OECD is already planning the next major project: on 28 May 2019, the OECD published a "Program of Work" according to which the future tax policy should be based on two pillars. Pillar I aims to finally solve the problems already identified by the BEPS project, above all the so-called "nexus problem". Pillar II is dedicated to the "remaining BEPS issues" and intends to introduce a comprehensive system of minimum taxation to ensure a global minimum tax level. On 8 November 2019, a public consultation document on Pillar II was published, in which companies and interest groups were invited to share their views and suggestions on the technical implementation of a minimum tax regime by 2 December 2019. The author presents the results of the Pillar II consultation process in a condensed form

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 1 ; p. 16-31

Geographic coverage

• European Union
• Europe

Language note

German