The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers.

Nov 12, 2019 arriving at a consensus on a unified approach to Pillar One in 2020. the Inclusive Framework on BEPS on 23 January 2019, OECD 2019,

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Oecd beps pillar 1

In 2019, the OECD Secretariat suggested a two-pillar approach that the IF has adopted as the basis for a work program. In January 2019, the OECD released a Policy Note communicating that the renewed international discussions were going to focus on two central pillars: one pillar addressing the broader challenges of the digitalization of the economy and focusing on the allocation of taxing rights, and a second pillar addressing remaining BEPS concerns. 2 Introduction. On January 31, 2020, the OECD/G20 Inclusive Framework on BEPS released the Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy – January 2020 (January Statement) outlining what is currently the agreed upon “architecture” or “outline” of Pillar One and Pillar Two. The issues related to the BEPS Action 1 are numerous, and this paper only addresses a few considerations. This article also illustrates the quagmire being faced by the members of the Inclusive Framework, and suggests that trying to resolve complex issues in haste might not be in the interest of most member states and multinational enterprises Overview of the Pillar 1 Proposed Tax Dispute Resolution Process. Feb 2021. publication.

2020-02-07

Understanding BEPS . From tax avoidance to digital tax challenges .

The OECD intends to complete its technical work on Pillar One and Pillar Two throughout 2020. The Members of the Inclusive Framework will meet July 1-2, 2020, in Berlin in order to see whether they can reach a consensus on the architecture of the two-pillar approach. If a consensus is reached in 2020, this could then start a years-long process

More on OECD BEPS.

The proposed reallocation of taxing rights under Pillar One would require improved tax certainty, including effective and binding dispute prevention and resolution mechanisms. The OECD/G20 Inclusive Framework on BEPS invites public input on the Reports on Pillar One and Pillar Two Blueprints. This public consultation meeting focused on the key questions identified in the consultation document and raised in the written submissions received as part of the consultation process. Den 12 oktober 2020 publicerade OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), så kallade “blueprints”, för Pillar One och Pillar Two, vilka bland annat adresserar de beskattningssvårigheter som har uppstått med anledning av digitaliseringen av ekonomin. Förslaget omfattar två så kallade pillars (pelare). Pelare 1 är inriktad på nexus och vinstfördelning, medan pelare två fokuserar på en global minimiskatt som är avsedd att hantera kvarvarande frågor relaterade till BEPS.
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See EY Global Tax Alert, The OECD takes next step on BEPS 2.0 – Proposal for a “unified approach” for additional market country tax, dated 10 October 2019. 2.

The OECD has published reports on Pillar One and Pillar Two Blueprints on 12 October 2020, and with them a suite of accompanying materials including an economic impact assessment and the OECD’s report to the G20 Finance Ministers and Central Bank Governors.
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BEPS 2.0: OECD updates proposal on the Unified Approach (Pillar 1) and progress of work on Minimum Taxation (Pillar 2) 03 Feb 2020 On the 31 st of January 2020 the OECD published a “Statement by the OECD/G20 Inclusive Framework (IF) on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy”.

Understanding BEPS . From tax avoidance to digital tax challenges . SUMMARY . Action to fight corporate tax avoidance has been deemed necessary in the OECD forum has and received further impetus through the G20/OECD Base e rosion and p rofit shifting action plan (known as BEPS). 2020-02-03 OECD secretariat’s consultation paper on the unified approach under Pillar 1 of the Work Programme on the Tax Challenges of the Digitalisation of the Economy. General Remarks It is clear that the OECD/G20 Inclusive Framework’s “Programme of Work to Develop a The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 project to set up an international framework to combat tax avoidance by multinational enterprises ("MNEs") using base erosion and profit shifting tools. The project, led by the OECD's Committee on Fiscal Affairs, began in 2013 with OECD and G20 countries, in a context of financial crisis and tax affairs (e.g Along with the Pillar One and Pillar Two blueprint reports, the OECD also released an economic impact assessment of implementing these proposals.

The OECD intends to complete its technical work on Pillar One and Pillar Two throughout 2020. The Members of the Inclusive Framework will meet July 1-2, 2020, in Berlin in order to see whether they can reach a consensus on the architecture of the two-pillar approach. If a consensus is reached in 2020, this could then start a years-long process

Sedan OECD drog igång sitt gigantiska BEPS-projekt 2013 har det IBFD Tax Takes: News & Views – Hits and Misses From OECD Pillar 1 and 2 The State of Uncertainty: Reflections on BEPS and the OECD's Two-Pillar Nya förslag om digital beskattning i OECD:s Pillar One - Skeppsbron för dess arbete med den digitala ekonomin (BEPS Action 1 - Addressing 7.2.1. Pelare 1 - Utökad beskattningsrätt för marknadsjurisdiktioner. 42 Erosion and Profit Shifting (”BEPS-projektet”) sedan 2013 arbetat med att ta OECD, Tax Challenges Arising from Digitalisation – Report on Pillar One av J Wessman · 2021 — 1. Hur uppstår egentligen BEPS och bryter det mot företagets ekonomiska eller sammandras i OECD stolparna (Pillar) 1 och 2 göra skattesystemet ännu mera. NRA's unreported US rental income – Inclusive Framework holds meeting on final BEPS 2.0 Pillar 1 and 2 blueprints; release expected 12 October 2020.

2020-12-14 · Pillar 1, Amount A Scoping Decisions. This response focuses on three issues the Inclusive Framework should consider on Pillar 1, Amount A. First, the industry scoping decision should be aligned with the underlying assertion behind Pillar 1. 2020-12-16 · pillar one · The failure to come up with a comprehensive solution applicable to all MNEs is a serious limitation of the proposal, for which it is hard to see any rational justification. · A large share of the profits for in-scope MNEs, as well as all profits for those excluded, would continue to be allocated under the OECD’s transactional transfer pricing methods. 2019-11-30 · OECD Pillar I: Transform ALP November 30, 2019 The Organisation for Economic Co-operation and Development (OECD) held a public consultation on the Secretariat Proposal for a “Unified Approach” under Pillar 1 of the BEPS 2.0 project on 21-22 November 2019 in Paris at the OECD Conference Centre.