Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
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...
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| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2021
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| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. The Global Anti-Base Erosion Rules (GloBE) are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. This report delineates the scope and sets out the operative provisions and definitions of the GloBE Rules. These rules are intended to be implemented as part of a common approach and to be brought into domestic legislation as from 2022 |
| Beschreibung: | 1 Online-Ressource (70 Seiten) |
| ISBN: | 9789264902688 |
| DOI: | 10.1787/782bac33-en |
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| indexdate | 2025-01-29T19:03:10Z |
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| isbn | 9789264902688 |
| language | English |
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| physical | 1 Online-Ressource (70 Seiten) |
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| series2 | OECD/G20 Base Erosion and Profit Shifting Project |
| spelling | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS Organisation for Economic Co-operation and Development Paris OECD Publishing 2021 1 Online-Ressource (70 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project 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. The Global Anti-Base Erosion Rules (GloBE) are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. This report delineates the scope and sets out the operative provisions and definitions of the GloBE Rules. These rules are intended to be implemented as part of a common approach and to be brought into domestic legislation as from 2022 Taxation OECD (DE-588)5157-3 isb Parallele Sprachausgabe Französisch Les défis fiscaux soulevés par la numérisation de l'économie - Règles globales anti-érosion de la base d'imposition (Pilier Deux) : Cadre inclusif sur le BEPS 9789264322714 Parallele Sprachausgabe Deutsch Steuerliche Herausforderungen der Digitalisierung der Wirtschaft - GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS https://doi.org/10.1787/782bac33-en Verlag kostenfrei Volltext |
| spellingShingle | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS Taxation |
| title | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS |
| title_auth | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS |
| title_exact_search | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS |
| title_exact_search_txtP | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS |
| title_full | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS Organisation for Economic Co-operation and Development |
| title_fullStr | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS Organisation for Economic Co-operation and Development |
| title_short | Tax Challenges Arising from Digitalisation of the Economy - Global Anti-Base Erosion Model Rules (Pillar Two) |
| title_sort | tax challenges arising from digitalisation of the economy global anti base erosion model rules pillar two inclusive framework on beps |
| title_sub | Inclusive Framework on BEPS |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/782bac33-en |
| work_keys_str_mv | AT oecd taxchallengesarisingfromdigitalisationoftheeconomyglobalantibaseerosionmodelrulespillartwoinclusiveframeworkonbeps |