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Pillar II. Agenda. 2. 10 September 2020. BEPS 2.0 OECD's Base Erosion and Profit Shifting (BEPS) initiative. Staatssekretariat für Internationale Finanzfragen SIF. Christoph Studer SIF / 11.

The first part in this series looked at the OECD’s work in relation to BEPS 1.0 and introduced the subsequent work undertaken by the Inclusive Framework under BEPS 2.0, specifically the Pillar Pillar 2. Pillar 2 seeks to create a global minimum tax through two main mechanisms, outlined in the OECD’s Pillar 2 Blueprint: (1) an “income inclusion rule” (“IIR”), which would allow Das BEPS 2.0-Projekt der OECD hat zum Ziel, ein global abgestimmtes Besteuerungskonzept zu erarbeiten, welches den Problemstellungen des digitalen Zeitalters gerecht wird. Gleichzeitig sollen mit Blick auf Compliance-Anforderungen und künftige Streitbeilegung klare und geradlinige Konzepte erarbeitet werden, um das Besteuerungsverfahren effizient und administrativ möglichst simpel zu gestalten. 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"). on the Pillar One framework must be achieved by the January meeting.

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Although agreement on Pillar Two remains closer than for Pillar One, addressing these challenges will be no easy task. Matthew Herrington The OECD economic impact assessment for BEPS 2.0 suggests there is a considerable amount of profits in low-tax pockets in otherwise high tax countries.

OECD:s Pillar One och Pillar Two - KPMG Sverige

In May 2019, the OECD released the “Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy” (the Workplan).1 The Programme of Work is divided into two pillars: 8 November 2019 Global Tax Alert BEPS 2.0 – Pillar Two: the OECD issues consultation document on design of global minimum Pillar Two blueprints of the BEPS 2.0 Project October 2020 Insights –Tax Alerts Tax Services KPMG Saudi Arabia Background The OECD has published blueprints on Pillar One and Pillar Two on 12 October 2020, and with them a suite of accompanying materials including an economic impact assessment and the OECD’sreport to the G20 BEPS 2.0 – Pillar Two. arising from the digitalisation of the economy has been a top priority of the OECD since 2015 with the release of the BEPS Action 1 See EY Global Tax Alert, BEPS 2.0 – Pillar Two: the OECD issues consultation document on design of global minimum tax rules, dated 8 November 2019.

OECD:s “Pillar 1” och “Pillar 2” - nu är rapporterna publicerade. För att uppnå samstämmighet, substans och transparens på skatteområdet och av K Eklund — ESO-rapport om en ”Skattereform 2.0”.
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OECD releases BEPS 2.0 Pillar One Blueprint and invites public comments. Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) released a series of major documents in connection with the ongoing G20/OECD project titled "Addressing the Tax Challenges of the Digitalisation of the Economy" (the BEPS 2. In a slide presentation for the OECD Steering Group of the Inclusive Framework circulated late Thursday, April 8th, the Biden Administration outlined its negotiating position on the OECD’s BEPS 2.0 project.

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Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Background to the Blueprints and the OECD Two-Pillar Approach. Dec 2020. publication. The matter of directly addressing the tax challenges of the digitalised economy was effectively parked in the course of the OECD’s base erosion and profit shifting (BEPS) project.

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EY Cross-Border Taxation Spotlight for Week ending 9 October

OECD/G20 Two-Pillar Approach to Address the Tax Challenges. 3 Sep 2020 The blueprints are expected to be considered at the Inclusive Framework on BEPS meeting of October 8–9 and then at the G20 Finance Ministers 3 Sep 2020 The Organization for Economic Development's (OECD's) draft blueprints for the reallocation of non-routine multinational business profits in 5 Dec 2019 Pillar 2 is a deviation from the well-established tax principle – that was the genesis of BEPS – which is to tax income where value is created.