Download Full eBooks in PDF
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From The Digitalisation Of The Economy Subject To Tax Rule Pillar Two Inclusive Framework On Beps Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From The Digitalisation Of The Economy Subject To Tax Rule Pillar Two Inclusive Framework On Beps book. This book definitely worth reading, it is an incredibly well-written.
Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 52,6 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author : OECD
Publisher : OECD Publishing
Page : 228 pages
File Size : 49,5 Mb
Release : 2022-03-14
Category : Electronic
ISBN : 9789264776708
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy.
Author : OECD
Publisher : OECD Publishing
Page : 282 pages
File Size : 48,8 Mb
Release : 2020-10-12
Category : Electronic
ISBN : 9789264494831
In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. This report presents an ex ante analysis of the economic and tax revenue implications of the Pillar One and Pillar Two proposals under discussion by the Inclusive Framework as part of its work to address the tax challenges arising from the digitalisation of the economy.
Author : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.,Organisation for Economic Co-operation and Development
Publisher : Unknown
Page : 0 pages
File Size : 48,6 Mb
Release : 2023-07-17
Category : Electronic
ISBN : 9264928561
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan - the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy - to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR
Author : Collectif
Publisher : OECD
Page : 316 pages
File Size : 44,6 Mb
Release : 2018-05-29
Category : Business & Economics
ISBN : 9789264301764
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
Author : OECD
Publisher : OECD Publishing
Page : 230 pages
File Size : 55,6 Mb
Release : 2020-10-14
Category : Electronic
ISBN : 9789264353848
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.
Author : OECD
Publisher : OECD Publishing
Page : 334 pages
File Size : 40,9 Mb
Release : 2024-04-25
Category : Electronic
ISBN : 9789264814677
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy.
Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 40,9 Mb
Release : 2017-07-27
Category : Electronic
ISBN : 9789264278790
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
Author : OECD
Publisher : OECD Publishing
Page : 216 pages
File Size : 47,6 Mb
Release : 2018-03-16
Category : Electronic
ISBN : 9789264293083
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
Author : Oecd
Publisher : Org. for Economic Cooperation & Development
Page : 100 pages
File Size : 49,5 Mb
Release : 2015-10-20
Category : Electronic
ISBN : 926424137X
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 55,6 Mb
Release : 2013-02-12
Category : Electronic
ISBN : 9789264192744
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : OECD
Publisher : OECD Publishing
Page : 230 pages
File Size : 45,9 Mb
Release : 2020-10-14
Category : Electronic
ISBN : 9789264289321
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report focuses on new nexus and profit allocation rules to ensure that, in an increasingly digital age, the allocation of taxing rights with respect to business profits is no longer exclusively circumscribed by reference to physical presence.
Author : Aqib Aslam,Ms.Alpa Shah
Publisher : International Monetary Fund
Page : 81 pages
File Size : 54,8 Mb
Release : 2020-05-29
Category : Business & Economics
ISBN : 9781513545974
The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.
Author : OECD
Publisher : OECD Publishing
Page : 52 pages
File Size : 44,9 Mb
Release : 2024-02-19
Category : Electronic
ISBN : 9789264622838
As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
Author : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.,Oecd
Publisher : Unknown
Page : 246 pages
File Size : 47,7 Mb
Release : 2020-10-14
Category : Electronic
ISBN : 9264812393
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.