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15 Oct 2020 OECD

International community renews commitment to address tax challenges from digitalisation of the economy

The OECD/G20 Inclusive Framework on BEPS, which groups 137 countries and jurisdictions on an equal footing for multilateral negotiation of international tax rules, agreed during its 8-9 October meeting that the two-pillar approach in development since 2019 provides a solid foundation for a future agreement.

Participants approved for public consultation a new Blueprint for Pillar One of the project, which would establish new rules on where tax should be paid and a fundamentally new way of sharing taxing rights between countries. 

Participants also approved for public consultation a new Blueprint for Pillar Two of the project, which would introduce a global minimum tax that would help countries around the world address remaining issues linked to base erosion and profit shifting by MNEs.

The ongoing work will be presented in a new OECD Secretary-General Tax Report

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