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Minimum Taxation – Ergebnisse der Konsultation zum GloBE Proposal der OECD
Minimum Taxation – Results of the Public Consultation to OECD‘s GloBE Proposal
The results of the OECD BEPS project are only being incorporated into the international tax system, and yet the OECD is already planning the next major project: On May 28th, 2019, the OECD published a “Program of Work” (hereinafter: PoW) according to which the future tax policy should be based on two pillars. Pillar I aims to finally solve the problems already identified by the BEPS project, above all the so-called “nexus problem”. Pillar II is dedicated to the “remaining BEPS issues” and intends to introduce a comprehensive system of minimum taxation to ensure a global minimum tax level. On November 8th, 2019, a public consultation document on Pillar II was published, in which companies and interest groups were invited to share their views and suggestions on the technical implementation of a minimum tax regime by December 2nd, 2019. Valentin Bendlinger presents the results of the Pillar II consultation process in a condensed form.
I. Hintergründe zum OECD GloBE Proposal
1. Die Digital Economy und das OECD-BEPS-Projekt
Angestoßen von investigativen Medienberichten über die Steuergestaltungspraktiken diverser US-IT-Giganten wie Google, Apple, Facebook oder Amazon wurde von der OECD da...