The Swiss people have just approved the introduction of a constitutional basis authorising a minimum tax rate of 15% for international active groups. A supplementary tax will be introduced by a temporary ordinance, essentially based on the GloBE rules (Global Anti-Base Erosion Model Rules - Pillar II "Pillar 2") approved jointly by the OECD and the G20 on 14 December 2021. Within a six-year period,...
The OECD issues amendments to the operation of the Global Anti-Avoidance Base Erosion (“GloBE”) Model Rules (Pillar 2) and additional clarification of some areas.
Under the inclusive framework of the joint OECD-G20 Project on the taxation of the digital economy, around 140 states have agreed on a global minimum tax rate of 15% for multinational groups (MNEs). The OECD-G20 BEPS Project represents one of the most significant international tax reforms of recent years. The implementation and determination of the additional top-up tax will bring many challenges...
23 December 2023 The OECD has released its guidance on the CBCR safe harbour mechanism, the GLoBE information return and dispute prevention/resolution.
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