OECD-report: Tax Incentives and the Global Minimum Corporate Tax
As governments turn to the adoption of the global minimum tax, a new OECD report on Tax Incentives and the Global Minimum Corporate Tax presents concrete considerations for emerging and developing countries to consider as they prepare for implementation. The report, which builds on previous OECD work in this area, focuses on the need to reassess tax incentives in light of Pillar Two and offers a number of considerations for policy makers, ...
OECD invites public input on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One
During the 14th Plenary meeting of the OECD/G20 Inclusive Framework on BEPS, which drew more than 500 delegates from over 135 countries and jurisdictions, delegates agreed to release a new Progress Report of the Administration and Tax Certainty Aspects for public consultation. As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, ...
Countries making substantial progress towards implementation of the two-pillar international tax reform
A year after the international community reached a landmark agreement on a two-pillar solution to reform the international tax rules to address the tax challenges arising from globalisation and digitalisation, strong progress continues towards its implementation. This has been announced with a news release on the website of the OECD. During the 14th Plenary meeting of the OECD/G20 Inclusive Framework on BEPS, which drew more than 500 delegates from over 135 countries and jurisdictions, ...
