On Monday, March 14, 2022, the OECD/G20 Inclusive Framework on BEPS released the Commentary on the GloBE Rules, which provides MNEs and governments with detailed and comprehensive technical guidance on the operation and intended outcomes under the rules. The next step in the work on the GloBE rules turns to the development of the Implementation Framework as agreed under the Detailed Implementation Plan set out in the October Statement. To inform the ...
Tax challenges of digitalisation: Public comments received on compliance and tax certainty aspects of global minimum tax
Tax challenges of digitalisation: Public comments received on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
OECD releases technical guidance for implementation of the global minimum tax
Tax challenges of digitalisation: Public comments received on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
Revenue impact of international tax reform better than expected, according to new OECD analysis
Tax challenges of digitalisation: OECD invites public input on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
Tax challenges of digitalisation: OECD invites comments on compliance and tax certainty aspects of global minimum tax
European Commission welcomes agreement on minimum taxation of multinationals
Tax challenges of digitalisation: OECD invites public input on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
“New OECD data highlight multinational tax avoidance risks and the need for swift implementation of international reform”
Tax challenges of digitalisation: Public comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One
Tax challenges of digitalisation: Public comments received on the Progress Report on Amount A of Pillar One
Tax challenges of digitalisation: OECD invites public input on the Progress Report on Amount A of Pillar One
International tax reform: Multilateral Convention to implement Pillar One on track for delivery by mid-2023
Tax challenges of digitalisation: public comments received on tax certainty aspects of Amount A under Pillar One
Tax challenges of digitalisation: OECD invites public input on tax certainty aspects of Amount A under Pillar One
Tax challenges of digitalisation: Public comments received on the regulated financial services exclusion under Amount A of Pillar One
Tax challenges of digitalisation: OECD invites public input on the regulated financial services exclusion under Amount A of Pillar One
Tax challenges arising from digitalisation: Public comments received on the extractives exclusion under Pillar One Amount A
Revenue Statistics in Latin America and the Caribbean 2022: Tax revenues take a historic hit before showing early signs of recovery
Tax challenges arising from digitalisation: Public comments received on the draft rules for scope under Pillar One Amount A
Tax challenges of digitalisation: OECD invites public input on extractives exclusion under Amount A of Pillar One
Tax challenges of digitalisation: Public comments received on the Implementation Framework of the global minimum tax
Tax Challenges of Digitalisation: OECD invites public input on the draft rules for scope under Amount A of Pillar One
Tax challenges of digitalisation: Public comments received on the draft rules for tax base determinations under Pillar One Amount A
Tax challenges of digitalisation: OECD invites public input on the Implementation Framework of the global minimum tax
OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax
Tax challenges arising from digitalisation: Public comments received on the draft rules for nexus and revenue sourcing under Pillar One Amount A
OECD Secretary-General Tax Report presented to G20 Finance Ministers and Central Bank Governors (Indonesia, February 2022)
Tax challenges of digitalisation: OECD invites public input on the draft rules for tax base determinations under Amount A of Pillar One