{"id":211723,"date":"2022-01-12T13:10:16","date_gmt":"2022-01-12T10:10:16","guid":{"rendered":"https:\/\/news.korpusprava.ru\/?p=211723"},"modified":"2022-01-12T13:10:16","modified_gmt":"2022-01-12T10:10:16","slug":"oecd-has-released-global-anti-base-erosion-model-rules-pillar-two","status":"publish","type":"post","link":"https:\/\/news.korpusprava.ru\/en\/news\/2022\/01\/oecd-has-released-global-anti-base-erosion-model-rules-pillar-two\/","title":{"rendered":"OECD has released Global Anti-Base Erosion Model Rules (Pillar Two)"},"content":{"rendered":"<p>The OECD has released Global Anti-Base Erosion Model Rules (Pillar Two) on their website on 20 December, 2021.<\/p>\n<p>These Model Rules form part of BEPS 2.0 Project and provide governments with a template for implementing the Pillar 2 agreement that was reached in October 2021 by 137 jurisdictions in the OECD\/G20 BEPS Inclusive Framework.<\/p>\n<p>The Global Anti-Base Erosion Rules (GloBE) are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate.<\/p>\n<p>The Pillar Two:<\/p>\n<ul>\n<li>defines the scope of the GloBE Rules;<\/li>\n<li>determines the constituent entities in the group that are liable for any top-up tax and the portion of any top-up tax charged to any such entity;<\/li>\n<li>contains rules relating to acquisitions, disposals and joint ventures;<\/li>\n<li>covers administrative aspects of the GloBE Rules including information filing requirements as well as the application of any safe-harbours.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Original source: <a href=\"https:\/\/www.oecd.org\/tax\/beps\/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm\">https:\/\/www.oecd.org\/tax\/beps\/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The OECD has released Global Anti-Base Erosion Model Rules (Pillar Two), the part of BEPS 2.0 Project, on their website on 20 December, 2021.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"telegram_tosend":false,"telegram_tosend_message":"","telegram_tosend_target":0},"categories":[7],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - 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