Global Anti-Base Erosion Model Rules (Pillar Two)
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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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. The Global Anti-Base...
