Tax Challenges Arising from Digitalisation of the Economy – Global Anti‑Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/tax-challenges-arising-from-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two_782bac33-en.html
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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 to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy.
