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, ...
Tax challenges of digitalisation: Public comments received on the Progress Report on Amount A of Pillar One
The OECD has published the public comments received on the Progress Report on Amount A of Pillar One. This has been announced on 25 August 2022 with a news release on the website of the OECD. On 11 July 2022, interested parties were invited to provide comments on the Progress Report on Amount A of Pillar One. CFN-artikelnummer 20220826-33 BRONDOCUMENT (link to the news release dated 25 August 2022 on the website of ...
Tax challenges of digitalisation: OECD invites public input on the Progress Report on Amount A of Pillar One
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, the OECD is seeking public comments on the Progress Report on Amount A of Pillar One. This has been announced on 11 July 2022 with a news release on the website of the OECD. Background Following years of intensive ...
International tax reform: Multilateral Convention to implement Pillar One on track for delivery by mid-2023
Implementation of the international tax reform agreement to ensure multinational enterprises pay a fair share of tax wherever they operate is progressing, according to an OECD report delivered to G20 finance ministers and central bank governors ahead of their meeting in Indonesia later this week. This has been announced on 11 July 2022 with a news release on the website of the OECD. Further from the news release: According to ...
Tax challenges of digitalisation: public comments received on tax certainty aspects of Amount A under Pillar One
The OECD has published the public comments received on tax certainty aspects under Amount A of Pillar One. This has been announced on 15 June 2022 with a news release on the website of the OECD. On 27 May 2022, interested parties were invited to provide comments tax certainty aspects under Amount A of Pillar One. CFN-artikelnummer 20220617-16 BRONDOCUMENT (link to the news release dated 15 June 2022 on the ...
Tax challenges of digitalisation: OECD invites public input on tax certainty aspects of Amount A under Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on two consultation documents relating to tax certainty: ‘Tax Certainty Framework for Amount A’ and ‘Tax Certainty for Issues Related to Amount A under Pillar One’. This has been announced on 27 May 2022 with a news release ...
Tax challenges of digitalisation: Public comments received on the regulated financial services exclusion under Amount A of Pillar One
The OECD has published the public comments received on the Regulated Financial Services Exclusion under Amount A of Pillar One. This has been announced on 25 May 2022 with a news release on the website of the OECD. On 6 May 2022, interested parties were invited to provide comments on the Regulated Financial Services Exclusion under Amount A of Pillar One. CFN-artikelnummer 20220527-12 BRONDOCUMENT (link to the news release dated ...
Tax challenges of digitalisation: OECD invites public input on the regulated financial services exclusion under Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Regulated Financial Services Exclusion under Amount A of Pillar One. This has been announced on 6 May 2022 with a news release on the website of the OECD. Further from the news ...
Tax challenges arising from digitalisation: Public comments received on the extractives exclusion under Pillar One Amount A
The OECD has published the public comments received on on the Extractives Exclusion under Pillar One Amount A to assist members in further refining and finalising the relevant rules. This has been announced on 3 May 2022 with a news release on the website of the OECD. On 14 April 2022, interested parties were invited to provide comments on said Extractives Exclusion under Pillar One Amount A. CFN-artikelnummer 20220506-19 BRONDOCUMENT (link to the news release ...
Tax challenges arising from digitalisation: Public comments received on the draft rules for scope under Pillar One Amount A
The OECD has published the public comments received on the Draft Model Rules for Domestic Legislation on Scope under Pillar One Amount A to assist members in further refining and finalising the relevant rules. This has been announced on 22 April 2022 with a news release on the website of the OECD. On 4 April 2022, interested parties were invited to provide comments on said the Draft Model Rules. CFN-artikelnummer 20220429-12 BRONDOCUMENT (link to the news ...
Tax challenges of digitalisation: OECD invites public input on extractives exclusion under Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Extractives Exclusion under Amount A of Pillar One. This has been announced on 14 April 2022 with a news release on the website of the OECD. Further from the news release: The Extractives Exclusion ...
Tax challenges of digitalisation: Public comments received on the Implementation Framework of the global minimum tax
The OECD has published the public comments received on the Implementation Framework of the global minimum tax. This has been announced on 13 April 2022 with a news release on the website of the OECD. On 14 March 2022, interested parties were invited to provide comments on the Implementation Framework of the global minimum tax. CFN-artikelnummer 20220415-14 BRONDOCUMENT (link to the news release dated 13 April 2022 on the website of the ...
Tax Challenges of Digitalisation: OECD invites public input on the draft rules for scope under Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Draft Model Rules for Domestic Legislation on Scope under Amount A of Pillar One. This has been announced on 4 April 2022 with a news release on the website of the OECD. Further from the ...
Tax challenges of digitalisation: Public comments received on the draft rules for tax base determinations under Pillar One Amount A
The OECD has published the public comments received on the Draft Rules for Tax Base Determinations under Pillar One Amount A. This has been announced on 8 March 2022 with a news release on the website of the OECD. On 18 February 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation ...
Tax challenges of digitalisation: OECD invites public input on the Implementation Framework of the global minimum tax
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 ...
OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax
Last Monday, March 14, 2022, the OECD/G20 Inclusive Framework on BEPS released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the two-pillar solution to address the tax challenges arising from digitalisation of the economy. The Commentary published today elaborates on the application and operation of the Global Anti-Base Erosion (GloBE) Rules agreed and released in December 2021. The GloBE Rules provide a co-ordinated system to ensure that Multinational ...
Tax challenges arising from digitalisation: Public comments received on the draft rules for nexus and revenue sourcing under Pillar One Amount A
The OECD has published the public comments received on the Draft Rules for Nexus and Revenue Sourcing under Pillar One Amount A. This has been announced on 22 February 2022 with a news release on the website of the OECD. On 4 February 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation ...
Tax challenges of digitalisation: OECD invites public input on the draft rules for tax base determinations under Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Draft Rules for Tax Base Determinations under Amount A of Pillar One. This has been announced on 18 February 2022 with a news release on the website of the OECD. Furthermore from ...
OECD launches public consultation on the tax challenges of digitalisation with the release of a first building block under Pillar One
The OECD has launched the public consultation campaign on the tax challenges of digitalisation with the release of a first building block under Pillar One and invites public input on the draft rules for nexus and revenue sourcing under Pillar One amount A. This has been announced on Friday, February 4, 2022 with a news release on the website of the OECD and follows from information on this page on ...
