Search Results - subject:"Inclusive Framework"

The BEPS Project: Achievements and remaining challenges

Laudage, Sabine - 2023

2016, the Project opened for non-OECD/G20 countries to join the Inclusive Framework on BEPS and the implementation process … under the BEPS Action Plan that are not adapted to their context-specific capacities and needs. Today, the Inclusive … Framework on BEPS has 145 member countries, and the implementation of the BEPS Action Plan is almost finished. Preliminary …

Persistent link: https://www.econbiz.de/10014471625

The BEPS Project : achievements and remaining challenges

Laudage, Sabine - German Institute of Development and Sustainability - 2023

Persistent link: https://www.econbiz.de/10014474635

A tough call? Comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Persistent link: https://www.econbiz.de/10014278170

Two Pillar solution for taxing the digitalized economy: Policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Persistent link: https://www.econbiz.de/10014278176

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10014278188

Evaluating the impact of Pillars One and Two

Tandon, Suranjali; Rao, Chetan - 2022

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

Persistent link: https://www.econbiz.de/10014278372