The new documents on the BEPS 2.0 project published by the OECD on 12 October 2020 include the following: Cover Statement by the OECD/G20 Inclusive Framework on BEPS on the Reports on the Blueprints of Pillar One and Pillar Two Inclusive Framework Report on the Pillar One Blueprint Inclusive Framework Report on the Pillar Two Blueprint

2 See EY Global Tax Alert, The OECD takes next step on BEPS 2.0 – Proposal for a "unified approach" for additional market country tax, dated 10 October 2019. ——————————————— CONTACTS. For additional information with respect to this Alert, please contact the following: Ernst & Young Belastingadviseurs LLP, Rotterdam

Matthew Herrington Webcast: OECD BEPS 2.0: update on latest developments. The OECD and the inclusive framework members have dedicated substantial resources during the COVID-19 period and have made significant progress with the BEPS 2.0 project. BEPS presentation -Final - Copy 1. KPMG BEPS Action Plan Informative Discussion CFO India Network 27th November 2014 2. Areas of discussion Tax Morality and Transparency1 3 OECD BEPS Action Plan3 9 Action 1 – Addressing the tax challenges of the digital economy4 15 Action 2 – Neutralizing effects of hybrid mismatch arrangements5 21 Action 6 – Preventing the granting of treaty benefits in 2019-07-04 · The Principal Purpose Test (PPT) This is a serie of three blogposts regarding the Principal Purpose Test (PPT) of BEPS Action 6. The first blogpost addresses PPT and MLI, the second blogpost the interaction between PPT GAARs and the third blogpost the PPT as minimum standard in light of the EU Standard of Good Tax Governance and of Global Tax Governance.

Beps 2.0 ppt

This tool is a … 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. KPMG LLP’s Stephen Blough (sblough@kpmg.com) outlines the focus of BEPS 2.0 and the measures the OECD is considering to address related issues. BEPS Update: aka BEPS 2.0 (PPT)* Action 7 Artificial Avoidance of PE Status commissionaire, splitting up contracts, preparatory & auxiliary Action 14 Improve Dispute Resolution Mutual agreement procedure MLI statistics (from OECD 17 October Webcast) BEPS 2.0 - Part 3: Pillar Two * If you would like to learn how Lexology can drive your content marketing strategy forward, please email [email protected]. Related research hubs OECD releases BEPS 2.0 Pillar Two Blueprint and invites public comments Executive summary On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) released a series of major documents in connection with the ongoing G20/OECD project titled “Addressing the Tax Challenges of the Digitalisation of the Economy” (the BEPS 2.0 project). Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in connection with the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the "BEPS 2.0 project").

Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) released a series of documents in connection with the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the "BEPS 2.0 project").

2 BEPS 2.0.: The current state of play BEPS 2.0.: The current state of play An overview of recent OECD pronouncements on the taxation of the digitalised economy. BEPS 2.0 Tax challenges arising from the digitalisation of the economy Prepared for the next phase of BEPS? The OECD’s Base Erosion and Profit Shifting Project (BEPS) aims to secure and sustain the international tax system and increase tax equity among traditional and digital businesses.

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Share. 1000. Matthew Herrington KPMG in the UK Kirsty Rockall KPMG in the UK Also on home.kpmg. Webcast: OECD BEPS 2.0: update on latest developments. The OECD and the inclusive framework members have dedicated substantial resources during the COVID-19 period and have made significant progress with the BEPS 2.0 project. BEPS 2.0 – Pillar Two: the OECD issues consultation document on design of global minimum tax rules. Local contact EY Global.
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Links to OECD and European Commission sites On 13 February 2020, the OECD hosted a webcast to discuss some of the preliminary results of its ongoing work on the economic analysis and impact assessment of the BEPS 2.0 project. 3 During that webcast, the OECD Secretariat noted that the analysis would be updated as the work on the BEPS 2.0 project progressed and further decisions were made by the Inclusive Framework on the specific KPMG BEPS 2.0 Model in practice KPMG BEPS 2.0 Model can support you in identifying the impact that the OECD’s BEPS 2.0 options under consideration may have on your organization. The tool is customizable to meet your needs and offers flexible visualization capabilities.

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BEPS Action Plans 8-10 and the oil and gas industry. on people functions in spite of the economic reality that capital and returns to capital . often play a more critical role in business success or failure. Operational asymmetries in the post-BEPS world. The BEPS Report emphasises a holistic

Operational asymmetries in the post-BEPS world. The BEPS Report emphasises a holistic One of BEPS 2.0 project EY Tax News Update: Global Edition EY’s Tax News Update: Global Edition is a free, personalized email subscription service that allows you to receive EY Global Tax Alerts, newsletters, events, and thought leadership published across all areas of tax.

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A report from the OECD Secretary General on the ongoing work on the BEPS 2.0 project will be delivered in advance of the next meeting of G20 finance ministers and central bank governors in Riyadh, Saudi Arabia, on 22-23 February 2020.

The OECD has taken the following actions over the past year in connection with the BEPS 2.0 project: May 2019: The OECD released its PoW on the process for achieving a consensus-based solution (subsequently endorsed … Further announcements in respect of BEPS 2.0 are now expected in October 2020. In anticipation of these developments, it is worthwhile to recap on the BEPS Project to date. 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. 2019-01-17 The BEPS project is extremely relevant for India, especially the action plans dealing with treaty abuse, permanent establishment, intangibles, digital economy, This section discusses a limitation on benefits [LOB] rule and a principal purposes test [PPT] rule.