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

Resource Information

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

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

Creator

• Ditz, X
• Pinkernell, R

Subject

• Inclusive Framework (OECD)
• OECD
• Pillar 1 (OECD)
• Pillar 2 (OECD)
• allocation of profits
• BEPS Project (OECD)
• avoidance of double taxation
• minimum tax
• nexus
• source principle of taxation
• tax certainty
• allocation of taxing rights
• COVID-19 pandemic

Language

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

Geographic coverage

International

Language note

German