Tax Challenges Arising from Digitalisation of the Economy – Global Anti‑Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
收藏数据链接：
官方服务：
资源简介：
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.
