Pilonul II al OCDE – Prezentare generală, considerente-cheie și noutăți
OECD pillar two – an overview, key considerations and updates
Author(s): Nilanjan NagSubject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Fiscal Politics / Budgeting
Published by: Universul Juridic
Keywords: OECD (Organization for Economic Cooperation and Development); global anti-base erosion rules; pillar two; multinational enterprises; income inclusion rule; undertaxed payments rule;
Summary/Abstract: The purpose of this article is to provide an overview of the Pillar Two initiative of OECD. We delve into the key rules defined as part of this initiative to gain an understanding of these. Furthermore, we discuss key steps for Multinational Groups to determine their liability under Pillar Two based on the OECD guidance and the key considerations for them. We provide an update from key jurisdictions which gives us an indication of where we are headed. The article includes some common questions in respect of Pillar Two which should serve as a ready reckoner. Lastly, we have touched upon some key action points from the perspective of Multinationals and their tax/finance departments.
Journal: Revista Consultant Fiscal
- Issue Year: 2022
- Issue No: 03
- Page Range: 4-9
- Page Count: 6
- Language: Romanian
- Content File-PDF