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The Inclusive Framework also welcomes written comments from stakeholders on the Pillar One and Pillar Two Blueprints by 14 December 2020, with virtual public consultation meetings to be held in mid-January 2021. Highlights. The new documents on the BEPS 2.0 project published by the OECD on 12 October 2020 include the following: Canada: New Brunswick budget 2021-22 discussed.
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consistentes con la Acción 13 de la iniciativa BEPS de la OCDE, incluyendo estableciendo un tope del 30% de la ganancia sujeta a impuesto, antes de
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However, if you’re looking for an alternative, we also link archetype pages so you can check out different versions. The BEPS 2.0 project schedule. 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 by the G20 and G7 in June and July 2019 respectively); The BEPS program is built on the success of the benchmarking program, so if you are mandated to benchmark, the BEPS program applies to your building.
Even if there is no global consensus for BEPS 2.0, much of its substance is likely to live-on through unilateral measures. PwC has been involved in the BEPS 2.0 discussion from the beginning, at an Irish and global level. We have specialists who understand both the proposals and how insurance groups operate and would be happy to discuss how the provisions of Pillar Two might affect your business in further detail.
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BEPS: OECD publishes prevention of treaty abuse report. Released 17 March 2021. The OECD has published Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping, which forms part of the Inclusive Framework on BEPS (Action 6). BEPS Period 1: Private buildings ≥50,000 sq. ft. and DC-owned ≥10,000 sq.