01.09.2023 Government bill for a law to implement the global minimum ta ... On Wednesday, 16 August 2023, the Federal Cabinet adopted the government's draft bill on the implementation of Council Directive (EU) 2022/2523 to ensure minimum global taxation with other accompanying measures. The draft was officially published on 17 August 2023 Categories: LegislationKeywords: OECD, Pillar Two, minimum taxation, EU-D ...
05.04.2022 OECD seeks input on new tax transparency framework for crypt ... On 22 March 2022, the OECD released a public consultation document concerning a new global tax transparency framework to provide for the reporting and exchange of information with respect to crypto-assets, as well as proposed amendments to the Common Reporting Standard (CRS) for the automatic exchange of financial account information between countries. Categories: From EuropeKeywords: Cryptocurrencies (Virtual Currencies), O ...
03.11.2021 OECD: Monitoring investment measures in G20 countries When COVID-19 broke out, G20 members pledged to remain open to trade and investment to limit the damage of the pandemic on their economies. The latest OECD-UNCTAD report monitors investment measures taken by G20 members over the past 6 months. Categories: From EuropeKeywords: OECD, investment measures, G20 countries
24.05.2019 German Finance Minister talks “minimum taxation” According to various statements of the German Finance Minister Olaf Scholz on 22 May 2019, a system of international minimum taxation will be discussed at the forthcoming G20 (June 2019) and G7 (August 2019) meetings. The aim is to agree such a system (within the terms of the Global Anti-Base Erosion "GloBE" agenda and given the name “BEPS 2.0”) with the other 128 states of the OECD in the Summer of 2020. Categories: Official PronouncementsKeywords: OECD, BEPS, minimum taxation, under-taxe ...
08.06.2017 Multilateral Convention to counter aggressive tax avoidance ... On 7 June 2017 Germany together with the representatives of over 60 countries signed the multilateral convention, which should transpose the main recommendations of the G20/OECD Project against Base Erosion and Profit Shifting (BEPS Project) into existing bilateral tax treaties. Categories: Official PronouncementsKeywords: OECD, BEPS, double tax treaty, Internati ...
17.09.2014 OECD interim report on BEPS The OECD has published an interim report on the first seven of its fifteen planned suggestions towards combatting base erosion and profit shifting (BEPS) by multinationals through aggressive tax planning and tax avoidance projects. Categories: PwC ReportsKeywords: OECD, tax avoidance, aggressive tax plan ...
