Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (Pillar Two)
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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The GloBE Information Return sets out a standardised information return to facilitate compliance with and administration of the GloBE Rules. It contains the information a tax administration needs to perform an appropriate risk assessment and to evaluate the correctness of a Constituent Entity’s Top-up Tax liability. This document has been...
