- BEPS 2.0 – Global Tax Framework🔍
- The OECD Global Corporate Tax Deal🔍
- A Global Tax Deal Is at Hand. Here's How It Would Work.🔍
- Global tax reform🔍
- OECD framework and the shifting international tax landscape🔍
- United States🔍
- Yellen defends global corporate minimum tax deal amid Republican ...🔍
- Re|born in the USA🔍
What the OECD Global Tax Deal Means for the U.S.
BEPS 2.0 – Global Tax Framework - BDO USA
The evolution of global tax reform efforts – embodied in the OECD's two-pillar framework -- is intensifying. Tax policymakers across the globe have agreed ...
The OECD Global Corporate Tax Deal: What it is, What it will do, and ...
The OECD deal also proposes changes to where corporations pay tax. This will inevitably benefit larger economies like France who have long been vocal critics of ...
Crapo, Smith: Latest OECD Guidance Acknowledges Biden's Global ...
JCT: U.S. Stands to Lose Revenue Under OECD Tax Deal · Crapo Statement on Ways and Means Republicans' Defending American Jobs and Investment Act ...
A Global Tax Deal Is at Hand. Here's How It Would Work.
The United States already has its own form of global minimum tax, which it applies to the foreign profits of American companies. To comply with ...
Of key importance is the OECD/G20 led project on addressing the tax challenges arising from the globalization and digitalization of the economy, ...
OECD framework and the shifting international tax landscape
The first pillar focuses on new ways to apportion income of the largest multinationals among taxing jurisdictions, and the second focuses on ...
United States: OECD Pillar Two and changes to GILTI
The Build Back Better Act (BBBA) contained a number of changes to the US international tax regime, including applying global intangible low- ...
Yellen defends global corporate minimum tax deal amid Republican ...
Treasury Secretary Janet Yellen on Tuesday defended a global corporate tax deal against Republicans' accusations that it would siphon away ...
Re-born in the USA: Will the OECD tax plans now be made in ...
The Biden administration clearly sees the price of international agreement to a minimum corporate tax rate as conceding limited limited ...
The OECD/G20 Pillar 1 and Digital Services Taxes: A Comparison
... U.S. minimum tax on global intangible low-taxed income, or GILTI ... Means; see U.S. Congress, House. Committee on Ways and Means, Tax ...
OECD rules risk fueling competition for state subsidies - GIS Reports
It introduces a global minimum corporate tax designed to put a floor on acceptable tax rates, preventing countries from choosing a corporate tax ...
OECD Gives U.S. More Time to Implement Global Minimum Tax
US companies deemed to pay too little tax in the United States will have until 2026 before foreign countries can start imposing taxes on them.
Measuring the Expected Effects of the Global Tax Reform
We construct proxies for the reform's costs regarding U.S. companies' tax burdens and countries' public finances. Likely exposed companies exhibit significant ...
Ireland, Hungary and Estonia opt out of OECD tax deal and cast ...
... OECD technical agreement to overhaul the global tax system ... However, according to US Treasury Secretary Janet Yellen, it's exactly this global ...
An OECD global tax deal is close. Australia should jump on board
Under the leadership of US Treasury Secretary Janet Yellen, the Organisation for Economic Co-operation and Development (OECD) has been ...
The future of Global Minimum Tax: What to expect in 2024
Harnessing technology will be central to managing 2024 GMT requirements efficiently · Data will be at the crux of everything for GMT in 2024 ...
Centre for Tax Policy and Administration - OECD
We contribute to reducing international double taxation on income and capital without creating opportunities for non-taxation, through regular updates of the ...
US Failure to Implement Global Minimum Tax Could Be Costly
The agreement, finalized in 2021, has two pillars. The first includes a mechanism for allocating a share of large multinational corporations' ...
Global tax reform: the October agreement on the two OECD pillars ...
Implementing pillar two—the 15% global minimum tax rate—should be more straightforward and clearly achievable by changes to US domestic law that ...
Taxation in the Digital Economy: Digital Services Taxes, Pillar One ...
Typically, foreign taxes owed by U.S. companies can be offset by the foreign tax credit (FTC), protecting companies from double taxation while ...