Зарегистрируйтесь сейчас для лучшей персонализированной цитаты!

OECD releases technical advice on Pillar Two's global minimum tax

14 Марта 2023 года Hi-network.com

The OECD has released additional 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 model rules on Pillar Two were published in December 2021.

OECD releases Pillar Two model rules

Pillar Two consists of two rules intended for introduction in national domestic tax laws -together known as the Global anti-Base Erosion (GloBE) rules -as well as a treaty-based rule. The technical advice issued today is composed of a commentary to the GloBE rules, which includes clarification of certain terms to ensure consistent interpretation, and examples illustrating the rules.

tag-icon Горячие метки: 3. Налогообложение

Copyright © 2014-2024 Hi-Network.com | HAILIAN TECHNOLOGY CO., LIMITED | All Rights Reserved.