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Samenvatting

130 countries and jurisdictions have joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.

130 countries and jurisdictions, representing more than 90% of global GDP, joined the Statement establishing a new framework for international tax reform. A small group of the Inclusive Framework’s 139 members have not yet joined the Statement at this time. The remaining elements of the framework, including the implementation plan, will be finalised in October.

The framework updates key elements of the century-old international tax system, which is no longer fit for purpose in a globalised and digitalised 21st century economy.

The two-pillar package – the outcome of negotiations coordinated by the OECD for much of the last decade – aims to ensure that large Multinational Enterprises (MNEs) pay tax where they operate and earn profits, while adding much-needed certainty and stability to the international tax system.

Metadata

Rubriek(en)
Internationaal belastingrecht
Belastingtijdvak
2021 e.v.
Instantie
OESO
Datum instantie
1 juli 2021
Auteur(s)
Lucas de Heer
Netflix
NLF-nummer
NLF 2021/1355
Aflevering
8 juli 2021
Judoreg
NFB4439

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