OECD invites inputs on GloBE proposal under Pillar 2 for Digital Economy taxation

Nov 08,2019

OECD invites inputs on Global Anti-Base Erosion ("GloBE") proposal under Pillar 2 for Digital Economy taxation; The consultation document seeks public comments by December 2nd on three specific technical aspects in respect of the GloBE proposal : 1) the use of financial accounts as a starting point for determining the tax base; 2) the extent to which an MNE can combine income and taxes from different sources in determining the effective (blended) tax rate on such ...

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