{"id":1690,"date":"2022-01-04T09:26:52","date_gmt":"2022-01-04T09:26:52","guid":{"rendered":"https:\/\/garciadenovales.es\/?post_type=noticias&#038;p=1690"},"modified":"2022-01-04T09:26:55","modified_gmt":"2022-01-04T09:26:55","slug":"oecd-releases-pillar-two-model-rules","status":"publish","type":"noticias","link":"https:\/\/garciadenovales.es\/en\/noticias\/oecd-releases-pillar-two-model-rules\/","title":{"rendered":"OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<pre class=\"wp-block-verse\">OECD releases detailed rules to assist in the implementation of a landmark reform to the international tax system, which will ensure Multinational Enterprises (MNEs) to pay a minimum 15% tax rate as from 2023.\n<\/pre>\n\n\n\n<p>The&nbsp;<strong>Pillar Two model rules<\/strong>&nbsp;provide governments a precise template for taking forward&nbsp;the two-pillar solution&nbsp;to address the tax challenges arising from digitalisation and globalisation of the economy agreed in October 2021 by 137 countries and jurisdictions under the OECD\/G20 Inclusive Framework on BEPS.<br><\/p>\n\n\n\n<p>The rules define the scope and set out the mechanism for the so-called Global Anti-Base Erosion (GloBE) rules under Pillar Two, which will introduce <strong>a global minimum corporate tax rate set at 15%<\/strong>. The minimum tax will apply to <strong>MNEs with revenue above EUR 750 million<\/strong> and is estimated to generate around USD 150 billion in additional global tax revenues annually.<br><\/p>\n\n\n\n<p>The GloBE rules provide for a co-ordinated taxation system intended to ensure large MNE groups pay this minimum level of corporate tax arising in each of the jurisdictions where they operate. The rules create a \u201ctop-up tax\u201d to be applied on profits in any jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum 15% rate.<\/p>\n\n\n\n<p>Read the press release by following this link:<\/p>\n\n\n\n<p><a href=\"https:\/\/www.oecd.org\/tax\/beps\/oecd-releases-pillar-two-model-rules-for-domestic-implementation-of-15-percent-global-minimum-tax.htm\">https:\/\/www.oecd.org\/tax\/beps\/oecd-releases-pillar-two-model-rules-for-domestic-implementation-of-15-percent-global-minimum-tax.htm<\/a><\/p>\n\n\n\n<p>Shall you need further information, don&#8217;t hesitate to <a href=\"https:\/\/garciadenovales.es\/en\/contacto\/\">contact<\/a> us.<\/p>\n\n\n\n<pre class=\"wp-block-verse\"><\/pre>\n","protected":false},"excerpt":{"rendered":"<p>OECD releases detailed rules to assist in the implementation of a landmark reform to the international tax system, which will ensure Multinational Enterprises (MNEs) to pay a minimum 15% tax rate as from 2023. The&nbsp;Pillar Two model rules&nbsp;provide governments a precise template for taking forward&nbsp;the two-pillar solution&nbsp;to address the tax challenges arising from digitalisation and &#8230; <a title=\"OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax\" class=\"read-more\" href=\"https:\/\/garciadenovales.es\/en\/noticias\/oecd-releases-pillar-two-model-rules\/\" aria-label=\"More on OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax\">Read more<\/a><\/p>\n","protected":false},"featured_media":1693,"template":"","meta":[],"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax Garc\u00eda de Novales<\/title>\n<meta name=\"description\" content=\"OECD releases Pillar Two model rules to assist in the 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