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Tax Challenges Arising from the Digitalisation of the Economy - OECD
https://www.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm
WEB20/12/2022 - Further progress on two-pillar solution: OECD releases consultation document on the withdrawal of digital service taxes and other relevant similar measures under Pillar One and an implementation package for Pillar Two (Also available in: …
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Pillar Two Model Rules in a Nutshell - OECD
https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf
WEBThe Pillar Two Model Rules (also referred to as the “Global Anti-Base Erosion” or “GloBE” Rules), released on 20 December 2021, are part of the Two-Pillar Solution to address the tax challenges of the digitalisation of the economy that was agreed by 137 member jurisdictions of the OECD/G20 Inclusive Framework on BEPS and endorsed by the ...
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OECD Pillar Two: Time to act on the global minimum tax - Viewpoint
https://viewpoint.pwc.com/dt/us/en/pwc/in_depths/2023/in-depth-2023-03/id202303/id202303.html
WEBJun 21, 2023 · This OECD two-pillar framework is significantly altering many current international tax practices with a related impact on reported earnings and cash flows. In simplest terms, Pillar 1 would change where sales to customers in other jurisdictions are taxed and Pillar Two proposes a global minimum tax assessed for each jurisdiction …
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BEPS 2.0: Pillar Two - kpmg.com
https://kpmg.com/us/en/insights-by-topic/beps-pillar-two.html
WEBMar 7, 2024 · The OECD/G20 Inclusive Framework on BEPS reached agreement on the Pillar Two global minimum tax rules in October 2021, putting out model rules in December 2021, commentary in March 2022, and further administrative guidance in February 2023.
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Two-Pillar Solution to Address the Tax Challenges Arising …
https://www.oecd.org/tax/beps/faqs-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2022.pdf
WEBPillar Two will now ensure that those companies pay a minimum effective tax rate of 15% on their profits booked there (subject to carve outs for real, substantial activities). The cumulative impact of these initiatives means that “tax havens” as …
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Minimum Tax Implementation Handbook (Pillar Two)
https://t4.oecd.org/tax/beps/minimum-tax-implementation-handbook-pillar-two.pdf
WEBIntroduction. Overview of the GloBE rules. 1.1. Structure of the GloBE Model Rules. 1.2. Core provisions (Chapters 1-5) 1.3. Explanation of core provisions. Implementation considerations. 2.1. Decide – Impact assessment and reform options. 2.2. Implement – Legislating for consistent and co-ordinated outcomes. FIGURES. 5. 9. 10. 11.
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OECD: Administrative guidance on Pillar Two rules - KPMG …
https://kpmg.com/us/en/home/insights/2023/12/tnf-oecd-guidance-pillar-two-rules-statement-timeline-pillar-one-mlc.html
WEBDecember 18, 2023. The Organisation for Economic Cooperation and Development (OECD) today released further administrative guidance to assist governments with implementation of the global minimum tax under Pillar Two and a statement on the timeline of the multilateral convention (MLC) under Pillar One. As explained by today’s OECD …
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OECD Pillar Two readiness | PwC
https://www.pwc.com/gx/en/services/tax/pillar-two-readiness.html
WEBOECD Pillar Two Readiness. Are you #PillarTwoReady? What is Pillar Two? Under an OECD Inclusive Framework, more than 140 countries agreed to enact a two-pillar solution to address the challenges arising from the digitalization of the economy.
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OECD releases Model Rules on Pillar Two Global Minimum Tax …
https://www.ey.com/en_gl/tax-alerts/oecd-releases-model-rules-on-pillar-two-global-minimum-tax--deta
WEBPillar Two introduces new global minimum tax rules for multinational enterprises (MNEs) with an agreed rate of 15%. The minimum tax is calculated based on financial accounting standards and relies on two main components: profits and taxes paid. Generally, the rules apply to MNE groups with an annual revenue of €750 million or more.
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Simplifying the OECD’s Pillar 2: a global tax reform
https://www.financierworldwide.com/simplifying-the-oecds-pillar-2-a-global-tax-reform
WEBBEPS 2.0, through a ‘two-pillar’ approach, aims to address gaps in current laws that allow large corporations to earn significant revenue in foreign markets without paying income tax there. The new rules ensure that large multinational enterprises (MNEs) pay a fair share of tax wherever they operate.
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