As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat is seeking public comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two.
This consultation document (available soon in French) focuses on specific technical issues in respect of the GloBE proposal where input from stakeholders would be valuable in progressing the work. For purposes of this consultation, comments are welcome on all aspects of the Programme of Work on Pillar Two, but requested specifically on three technical design aspects of the GloBE proposal:
- the use of financial accounts as a starting point for determining the tax base;
- the extent to which an MNE can combine income and taxes from different sources in determining the effective (blended) tax rate on such income; and
- stakeholders’ experience with, and views on, carve-outs and thresholds that may be considered as part of the GloBE proposal.
Interested parties are invited to send their comments no later than Monday, 2 December 2019, 18:00 (CET), by e-mail to taxpublicconsultation@oecd.org in Word format (in order to facilitate their distribution to government officials). All comments should be addressed to the International Co-operation and Tax Administration Division, Centre for Tax Policy and Administration.
A public consultation meeting on the GloBE proposal will be held on 9 December 2019, at the OECD Boulogne in Boulogne-Billancourt. The objective is to provide external stakeholders an opportunity to provide input on the ongoing work, specifically the three technical design aspects mentioned above.
(Bild: © iStock/Mihai Maxim)
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat is seeking public comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two.
This consultation document (available soon in French) focuses on specific technical issues in respect of the GloBE proposal where input from stakeholders would be valuable in progressing the work. For purposes of this consultation, comments are welcome on all aspects of the Programme of Work on Pillar Two, but requested specifically on three technical design aspects of the GloBE proposal:
Interested parties are invited to send their comments no later than Monday, 2 December 2019, 18:00 (CET), by e-mail to taxpublicconsultation@oecd.org in Word format (in order to facilitate their distribution to government officials). All comments should be addressed to the International Co-operation and Tax Administration Division, Centre for Tax Policy and Administration.
A public consultation meeting on the GloBE proposal will be held on 9 December 2019, at the OECD Boulogne in Boulogne-Billancourt. The objective is to provide external stakeholders an opportunity to provide input on the ongoing work, specifically the three technical design aspects mentioned above.