BEPS 2.0 is a continuation of the work the OECD completed as part of the original BEPS action plan. It consists of two pillars. In summary, Pillar One focuses on the allocation of taxing rights. Pillar Two focuses on the remaining BEPS issues and seeks to develop rules that introduce the concept of a global minimum rate of tax.

7 Jun 2019 On June 8th and 9th G20 Finance Ministers meet in Fukuoka, Japan. BEPS 2.0 will explore more fundamental reforms including issues such 

BEPS 2.0 Agenda KPMG LLP’s Stephen Blough (sblough@kpmg.com) defines the BEPS 2.0 term and explains why all companies should care about this OECD initiative. The Pillar One and Two blueprints (BEPS 2.0) following a meeting of the OECD-led coalition of 137 countries, were released yesterday. Contrary to expectations, there was no agreement on either blueprint by the Inclusive Framework members and it is now expected that consensus could be achieved by mid-2021. Summary: The Pillar One and Two blueprints (BEPS 2.0) following a meeting of the OECD-led coalition of 137 countries, were released yesterday. Contrary to expectations, there was no agreement on either blueprint by the Inclusive Framework members and it is now expected that consensus could be achieved by mid-2021. Following these meetings, the OECD released their latest paper on BEPS 2.0 – the January 2020 “Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Заручившись политической поддержкой g20, ОЭСР планирует достичь глобального консенсусного решения по обоим направлениям beps 2.0 не позднее, чем в июле 2020 года. BEPS 2.0 – Pillar 1 & Pillar 2.

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released by the G20/ Organization for Economic Cooperation and  Our BEPS 2.0 Tracker set out below follows OECD and Australian developments OECD: OECD/G20 Inclusive Framework on BEPS invites public input on the  The goal of the OECD/G20 BEPS project is to create a consensus-based the Tax Challenges Arising from Digitalisation report on the BEPS 2.0 Pillar One¹  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   The BEPS project, an ambitious plan undertaken jointly by the OECD and G20 to overhaul the global international tax system, culminated in hundreds of pages of   ALG contributes to the IBA Taxes Committee submission to the OECD regarding the blueprints. Jan 2021. article. On 12 October 2020, the OECD/G20 Inclusive  除此之外，此議題在G20【註2】國家間進行廣泛討論，2013年9月在聖彼得堡舉辦 的G20高峰會中，各國領袖與財政部長已對該行動計畫做出背書。 完成這15項行動   12 Oct 2020 Inclusive Framework on BEPS. The OECD/G20 Base Erosion and Profit Shifting ( BEPS) Project laid the foundations of the project to address the  21 Jan 2020 BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS)  On 12 October 2020, the G20/OECD Inclusive Framework on BEPS (“Inclusive Framework”) released two detailed “blueprints” in relation to its ongoing work to  (OECD)/G20 Base Erosion and Profit Shifting (BEPS) recommendations Moreover, the changes of the TCJA influenced the current OECD effort of BEPS 2.0. 20 Oct 2020 The Pillar One and Two blueprints (BEPS 2.0) following a meeting of the The Blueprint documents are scheduled to be discussed at the G20  7 Jun 2019 On June 8th and 9th G20 Finance Ministers meet in Fukuoka, Japan. BEPS 2.0 will explore more fundamental reforms including issues such  The BEPS Project had been initiated by the G20 countries but it effectively also encompassed the other OECD Member States from the outset.

Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the release of the BEPS Action 1 Report. At the request of the G20, the Inclusive Framework has continued to work on the issue, delivering an interim report in March 2018.

OECD 因應G20 國家要求，建立新的國際租稅規範，以防堵雙. 重不徵稅，於2015 年10 月完成防堵跨國公司避稅方案計畫，包括15. 項行動方案報告。 我國現行反 

BEPS 2.0. - BESTEUERUNG DIGITALISIERTER GESCHÄFTE - EINE (UN)ENDLICHE GESCHICHTE Die Absicherung von Besteuerungsrechten an Gewinnen der digitalen Wirtschaft beherrscht derzeit die internationale steuerpolitische Diskussion. Die von G20/OECD an den An-fang des BEPS-Projektes gestellte „BEPS Action 1 – Adres- Unfortunately, the BEPS 2.0 proposals expose an inherent policy conflict between the original policy strands of BEPS 1.0, in that, it no longer seems possible for a source country to choose not to tax income sourced there - or, perhaps more correctly, if it does so choose, it may get taxed elsewhere – under the Pillar Two income inclusion rule. BEPS 2.0.

1. BEPS in notendop 2. Aanpak BEPS door OESO/G20 en EU 3. Impact globalisering en digitalisering 4. BEPS 2.0 Agenda

This four-part series will look back at how BEPS 2.0 came about, discuss the Pillar One and Pillar Two proposals announced under BEPS 2.0, and consider the responses of various jurisdictions. BEPS 2.0 - Pillar Two moves It seems impossible now for the OECD to meet the October 2019 G20 Finance Ministers stress on “agreeing to the outlines of the architecture by January 2020 Není vůbec jisté, zda se povede dokončit BEPS 2.0 do konce roku 2020, jak se dosud avizovalo, a to i na zmiňovaném summitu G20. To může ovlivnit státy při úvahách o zavádění jednostranných digitálních daní, nebo pokud je již zavedené mají, o jejich zrušení. Rozhodnutí podmiňují dosažením dohody na úrovni OECD. Na de financiële crisis van 2008-2009 en een reeks onthullingen over verschillende praktijken op het gebied van belastingontduiking, agressieve fiscale planning en belastingontwijking, zijn de G20-landen overeengekomen deze kwesties op OESO-niveau te behandelen in het kader van het project inzake grondslaguitholling en winstverschuiving (Base Erosion and Profit Shifting — BEPS), dat tot de BEPS steht für Ba­se Ero­si­on and Pro­fit Shif­ting, auf Deutsch et­wa Ge­winn­kür­zung und Ge­winn­ver­la­ge­rung. Das BEPS-Pro­jekt, dem sich al­le Staa­ten der OECD (Or­ga­ni­sa­ti­on für wirt­schaft­li­che Zu­sam­men­ar­beit und Ent­wick­lung) und der G20 so­wie Ent­wick­lungs- und Schwel­len­län­der an­ge­schlos­sen ha­ben, wur­de mit dem Ontwikkeling van BEPS 2.0. Op 14 oktober 2020 publiceerde het OECD, in samenwerking met de G20, een BEPS projectrapport over het aanpakken van fiscale uitdagingen die de digitalisering met zich meebrengt, met een blueprint van Pijler 1¹. Due to the ongoing health crisis, the 11th plenary meeting of the OECD/G20 Inclusive Framework on BEPS was held virtually and open to the public, allowing a 13 Jan 2021 Roundtable on BEPS 2.0 blueprints – What do they mean for Hong Kong?

released by the G20/ Organization for Economic Cooperation and  Our BEPS 2.0 Tracker set out below follows OECD and Australian developments OECD: OECD/G20 Inclusive Framework on BEPS invites public input on the  The goal of the OECD/G20 BEPS project is to create a consensus-based the Tax Challenges Arising from Digitalisation report on the BEPS 2.0 Pillar One¹  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   The BEPS project, an ambitious plan undertaken jointly by the OECD and G20 to overhaul the global international tax system, culminated in hundreds of pages of   ALG contributes to the IBA Taxes Committee submission to the OECD regarding the blueprints. Jan 2021.
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Även inom FN sker kallas därför för BEPS 2.0.

OECD/G20 Base Erosion and Profit Shifting Project. 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 . As approved by the OECD/G20 Inclusive Framework on BEPS on 29-30 January 2020 .
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If agreement can be reached on these sensitive items, BEPS 2.0 will become the most far-reaching and inclusive international tax reform so far. The deadline for BEPS 2.0 has been set by the G20 on July 2021. The 11th meeting The 11th meeting was opened by chairman Martin Kreienbaum.

Global minimum tax, base erosion, profit allocation. (BEPS) 2.0 initiative, which in part seeks to tackle the challenges of an increasingly digital economy, the OECD and G20 are collaborating with 135 countries through an Inclusive Framework. On 31 January 2020, the OECD published a statement ratified by the G20 Inclusive Framework to further explicate the architecture of and provide “BEPS 2.0” describes the continuation of work in this space. Further announcements in respect of BEPS 2.0 are now expected in October 2020. In anticipation of these developments, it is worthwhile Since our last post on BEPS 2.0 (published in February 2020) and despite the COVID-19 situation, the OECD has dedicated further resources and made significant progress on this topic as described by the OECD in their "Update on the Programme of Work since February 2020", included in the OECD’s Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors report published in July 2020.

av W Matulaniec · 2019 — Fast driftställe 2.0 2.2.3 Tre lagstiftningsutmaningar identifierat av OECD 21. 2.2.3.1 Nexus. 21 År 2013 initierade OECD på uppdrag av G20 BEPS-projektet.

Finaler Bericht Die finalen Empfehlungen der OECD werden zum G20-Treffen in Riad im November 2020 erwartet. the BEPS initiative, the EU, as a member of the G20, is attempting to secure its own relevance in the global tax policymaking.

In March 2017, this timeline was accelerated at the initiative of the G20 Finance Ministers, who asked the OECD/G20 Inclusive Framework on BEPS (hereafter Inclusive Framewor k), working through its Task Force on the Digital Economy (TFDE), for an Interim Report, which was delivered in March 2018 (the Interim Report). If agreement can be reached on these sensitive items, BEPS 2.0 will become the most far-reaching and inclusive international tax reform so far. The deadline for BEPS 2.0 has been set by the G20 on July 2021. The 11th meeting The 11th meeting was opened by chairman Martin Kreienbaum.