2025年3月13日 · The 15 Actions developed in the context of the OECD/G20 BEPS Project, equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.

Le projet BEPS fait référence aux stratégies de planification fiscale utilisées par les entreprises multinationales qui exploitent les lacunes et les disparités des règles fiscales pour éviter de payer l'impôt.

This document sets out the Statement discussed in the OECD/G20 Inclusive Framework on BEPS. 139 member jurisdictions have agreed to it as of 9 June 2023. It is noted that not all Inclusive Framework members have joined as of today.

The Inclusive Framework on BEPS sets sights on Multilateral Convention signature by end of June as negotiations on a Pillar One package nears completion.

This is the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the Inclusive Framework, covering the period from September 2022 to September 2023.

Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released further technical guidance to assist governments with implementation of the global minimum tax under Pillar Two and a statement on the timeline of the Multilateral Convention (MLC) under Pillar One.

An overview of national AI strategies and policies As artificial intelligence (AI) advances across economies and societies, policy makers and AI actors around the world seek to move from principles to practice.

2024年12月21日 · Framework on BEPS on the progress made in the implementation of the BEPS measures including to address the VAT challen ges of the digital economy . x The deliberations at the 2017 , 2019 and 2021 meetings of the Global Forum on VAT, which were each attended by representatives from over 100 jurisdictions and

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