“BEPS 2.0” describes the continuation of work in this space. Further announcements in respect of BEPS 2.0 are now expected in October 2020. In anticipation of these developments, it is

Webcast: OECD BEPS 2.0: In order to adapt existing tax systems, members of the OECD/G20 Inclusive Framework on BEPS are looking at a comprehensive, consensus-based solution to what has been considered the two main challenges arising from the digitalisation of the economy.

The deadline for BEPS 2.0 has been set by the G20 on July 2021. The 11th meeting The 11th meeting was opened by chairman Martin Kreienbaum. The evolution of the OECD/G20 BEPS project, from securing political commitment to take action in 2013 to the finalisation of detailed actions to counter BEPS, has ended the first phase of the OECD/G20 BEPS project, which is commonly referred to as BEPS 1.0. The development of BEPS 2.0 On the 14 th of October 2020, the OECD, with support of the G20, published the Tax Challenges Arising from Digitalisation report on the BEPS 2.0 Pillar One¹ Blueprint. In October 2015, after two years of negotiations and development, a 15-point Action Plan was announced by the OECD and G20 to address BEPS. The Inclusive Framework was established in 2016, it was deemed necessary that for an effective international tax framework, developing countries must be involved.

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重不徵稅，於2015 年10 月完成防堵跨國公司避稅方案計畫，包括15. 項行動方案報告。 我國現行反  29 Apr 2020 The OECD/G20 BEPS program aims “to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent  21 Oct 2020 arising from digitalisation was approved by the member jurisdictions of the OECD/G20 Inclusive Framework on BEPS on 12 October 2020. 17 Jan 2019 In 2012, the G20 called on the Organization for Economic Cooperation and Development (“OECD”) to reform the international corporate tax  23 Sep 2020 The success of this tax avoidance motivated the G-20 and the OECD to BEPS 2.0 includes two “Pillars”, the first of which would provide for  2019年4月11日 As a follow-up work under Action 5 on Countering Harmful Tax Practices of the G20/OECD's Base Erosion and Profit Shifting Project, a number of  12 Nov 2019 Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing,. Paris. 3 Addressing the Tax Challenges of the  Europaparlamentets resolution av den 18 december 2019 om rättvis beskattning i en digitaliserad och globaliserad ekonomi: BEPS 2.0  beskattning i en digitaliserad och globaliserad ekonomi – BEPS 2.0 Diskussionerna på OECD/G20-nivå har delats upp på två pelare: Inom  BEPS – ett arbete inom OECD. BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat resulterat i ett antal rapporter.

Summary: The Pillar One and Two blueprints (BEPS 2.0) following a meeting of the OECD-led coalition of 137 countries, were released yesterday. Contrary to expectations, there was no agreement on either blueprint by the Inclusive Framework members and it is now expected that consensus could be achieved by mid-2021.

2020-01-22 OECD’s Work Program for BEPS 2.0 Key Findings • The OECD is continuing its work to develop proposals that could change international taxation rules. • The current work program focuses not only on policies that would impact how much multinational businesses … KPMG BEPS 2.0 Model in practice KPMG BEPS 2.0 Model can support you in identifying the impact that the OECD’s BEPS 2.0 options under consideration may have on your organization. The tool is customizable to meet your needs and offers flexible visualization capabilities. This tool is a … BEPS 2.0.

The development of BEPS 2.0 On the 14 th of October 2020, the OECD, with support of the G20, published the Tax Challenges Arising from Digitalisation report on the BEPS 2.0 Pillar One¹ Blueprint. The deadline for (draft) submissions for the report focusing on Pillar Two² was the 14 th of December 2020, with virtual public consultation meetings on the 14 th and 15 th of January 2021.

Här kan du läsa om  Den 12 oktober 2020 publicerade OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), så kallade “blueprints”, för Pillar  av W Matulaniec · 2019 — Fast driftställe 2.0 2.2.3 Tre lagstiftningsutmaningar identifierat av OECD 21. 2.2.3.1 Nexus.

On 4 March 2021, the OECD held the 18th Tax Talks webcast. Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in connection with the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the “BEPS 2.0 project”). Against this backdrop, as the OECD/G20 Inclusive Framework on BEPS (IF) works towards achieving consensus, a number of countries have already implemented unilateral measures (such as the Digital Service Tax) and other anti-base erosion legislations ahead of a consensus solution envisaged by the BEPS 2.0 project.
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Implementation. 14 Oct 2020 The OECD/G20 Inclusive Framework on BEPS has published Pillar two blueprint (BEPS 2.0, ensuring a minimum level of taxation) sets out  14 Oct 2020 1211 OECD/G20 Inclusive Framework on BEPS, Organisation for BEPS 2.0, European Parliament (Strasbourg) 18 December 2019. Access  23 Dec 2020 The members of the G20/OECD Inclusive Framework recognised the reports as a solid foundation for building a new approach to taxing profits  When work on the taxation of the digital economy kicked off as part of the OECD/ G20 Base Erosion and Profit Shifting (BEPS) Project in late 2018, there seemed to  of the OECD/G20 Inclusive Framework on BEPS (the Inclusive Framework) to address ICC Comments on OECD public consultation document on the Global   2014年9月22日 2014年BEPS项目产出成果包含的措施有助于确保企业所得税制在国际范围内的 一致性，重塑国际税收规则体系及利益合理共享机制，提高国际税收  OECD 因應G20 國家要求，建立新的國際租稅規範，以防堵雙. 重不徵稅，於2015 年10 月完成防堵跨國公司避稅方案計畫，包括15.

G20-länderna gav då OECD mandat att ta fram en och åtgärdsplanen kallas för BEPS-paketet.9. Även inom FN sker kallas därför för BEPS 2.0. Ett par av  skatt på multinationella företag, inom ramen för BEPS 2.0-processen. om nya globala skatteregler som sker inom G20/OECD-samarbetet.
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2020-01-21

From the 1. BEPS in notendop 2. Aanpak BEPS door OESO/G20 en EU 3.