OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) Inclusive Framework on BEPS

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) Inclusive Framework on BEPS PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264642390
Category :
Languages : en
Pages : 69

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Book Description
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 – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy.