OECD/G20 Inclusive Framework releases new multilateral convention to address tax challenges of globalisation and digitalisation
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/about/news/press-releases/2023/10/inclusive-framework-releases-new-multilateral-convention-to-address-tax-challenges-of-globalisation-and-digitalisation-.html
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The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) has released the text of a new multilateral convention that updates the international tax framework to co-ordinate a reallocation of taxing rights to market jurisdictions, improve tax certainty, and remove digital service taxes.
