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The document discusses the options that are being considered under each pillar and issues that would need to be resolved. Pillar One: Profit Allocation and Nexus. Further reading & resources. KPMG report Pillar One KPMG report taxation of the digitalized economy KPMG in the UK digitalized economy portal page KPMG BEPS 2.0 Model. The Unified Approach — Pillar One is a set of proposals to revisit tax allocation rules in a changed economy. 1.

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In late 2020, the OECD released a set of work-in-progress proposals aimed at reforming the international tax system. They were intended to address taxation challenges arising from the digitalisation of the economy and remaining concerns around base erosion and profit shifting (BEPS). 2020-07-06 January 2020: The OECD released a statement on the two-pillar approach to address the tax challenges arising from the digitalisation of the economy, announcing that the Inclusive Framework members had renewed their commitment to the BEPS 2.0 project and providing a revised pillar one PoW and an update on pillar two, which was also endorsed by the G20. 2021-03-02 OECD’s Work Program for BEPS 2.0 Key Findings • The OECD is continuing its work to develop proposals that could change Pillar 1 – Revised Nexus and Profit Allocation Rules In broad terms, Pillar 1 of the OECD work program is about taking a business’s global taxable income 2020-01-21 seek to address remain significant in a post-BEPS world, and (ii) if so, whether existing BEPS measures 2 of 15 could be rolled back following implementation of Pillar Two. 1 Pillar … For assistance on viewing the video webcast, please contact us during office hour at +852 3996-7687.

EY Cross-Border Taxation Spotlight for Week ending 18 December

Further reading & resources. KPMG report Pillar One KPMG report taxation of the digitalized economy KPMG in the UK digitalized economy portal page KPMG BEPS 2.0 Model.

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. International Tax Update: U.S. Outlines Position on OECD BEPS 2.0 Project Covington & Burling LLP OECD, USA April 9 2021 Pillar 1.
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The Ernst & Young BEPS 2.0: Pillar One and Pillar Two On 12 October 2020, the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) released ‘blueprints’ on Pillar One and Pillar Two, which reflect the efforts made towards reaching a multilateral, consensus-based solution to the tax challenges arising from the digitalization of the economy. The BEPS 2.0 Pillar 1 and Pillar 2 Blueprints have been released by the OECD’s Inclusive Framework and are now open for public consultation BEPS 2.0 – Pillar one and Pillar two blueprints - KPMG United Kingdom Pillar One: Profit Allocation and Nexus.

——————————————— CONTACTS BEPS 2.0: Pillar Two and Insurers. 05 February, 2021. In late 2020, the OECD released a set of work-in-progress proposals aimed at reforming the international tax system. They were intended to address taxation challenges arising from the digitalisation of the economy and remaining concerns around base erosion and profit shifting (BEPS).
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EY Cross-Border Taxation Spotlight for Week ending 9 October

2. See EY Global Tax Alert, OECD hosts public consultation on proposed “unified approach” under Pillar One of BEPS 2.0 project, dated 27 November 2019. 3. Pillar 1 of BEPS 2.0 is made up of two parts. One part, Amount A allocates a portion of deemed residual profits of certain in-scope multinational enterprises (MNE) to market jurisdictions. BEPS 2.0 — Part 2: Pillar One The first part in this series looked at the OECD’s work in relation to BEPS 1.0 and introduced the subsequent work undertaken by the Inclusive Framework under BEPS 2.0, specifically the Pillar One and Pillar Two proposals.