…the G20/OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) minimum standards. Not only small countries have appeared on the EU “tax list”. G20 countries such as Australia, Turkey…
The United States Treasury Department has proposed in its meeting with the Steering Group of the Inclusive Framework on base erosion and profit shifting (BEPS) that the global corporate minimum…
…Sharing (BEPS) Action 5 minimum standard. Pages 23‑36 of this OECD report may assist you with understanding the framework. The closing date for submissions is 16 Augutst 2021. Implementing…
…global deal on taxation of income of ‘highly digitalised businesses’ is finalised and implemented. On 1 July 2021, 131 countries participating in the Inclusive Framework (IFB) on BEPS has agreed…
…Erosion and Profit Shifting (BEPS) involving 139 countries. In early July, after years of negotiations, the overwhelming majority of the Inclusive Framework members have reached an agreement on the main…
…in other jurisdictions. While these effects could reflect some commercial considerations, they are also indicate the existence of BEPS. This year’s report also includes new indicators highlighting the use of…
…negotiations to bring the international tax system into the 21st century, 136 jurisdictions (out of the 140 members of the OECD/G20 Inclusive Framework on BEPS) joined the Statement on the…
Following the agreement reached in October 2021 by over 135 members of the OECD/G20 Inclusive Framework on BEPS to a two-pillar solution to address the tax challenges arising from digitalisation…
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