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Annotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2)
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Type: BOOK - Published: 2024-09-16 - Publisher: Kluwer Law International B.V.

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Although still under development, Pillar 2 of the OECD Global Anti-Base Erosion Model Rules is already posing significant challenges for taxation authorities wo
Action Plan on Base Erosion and Profit Shifting
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Authors: OECD
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Type: BOOK - Published: 2013-07-19 - Publisher: OECD Publishing

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This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion an
The Global Minimum Tax | Selected Issues on Pillar Two
Language: en
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Authors: Valentin Bendlinger
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Type: BOOK - Published: 2024-10-18 - Publisher: Linde Verlag GmbH

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Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provide
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
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Type: BOOK - Published: 2017-03-27 - Publisher: OECD Publishing

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This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report
Tax Challenges Arising from Digitalisation – Interim Report 2018
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Type: BOOK - Published: 2018-05-29 - Publisher: OECD

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This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing th