Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Les Défis Fiscaux Soulevés Par La Numérisation - Rapport Sur Le Blueprint Du Pilier Deux Cadre Inclusif Sur Le Beps
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Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Les Défis Fiscaux Soulevés Par La Numérisation - Rapport Sur Le Blueprint Du Pilier Deux Cadre Inclusif Sur Le Beps

Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Les Défis Fiscaux Soulevés Par La Numérisation - Rapport Sur Le Blueprint Du Pilier Deux Cadre Inclusif Sur Le Beps


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About the Book

Le projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) vise à créer un ensemble unique de règles fiscales internationales sur la base du consensus pour traiter le problème du BEPS, et donc protéger les bases d'impositions tout en offrant une certitude et une prévisibilité accrues aux contribuables. Relever les défis fiscaux soulevés par la numérisation a été une priorité absolue du Cadre inclusif de l'OCDE/G20 sur le BEPS depuis 2015 avec la publication du rapport BEPS Action 1. À la demande du G20, le Cadre inclusif a poursuivi ses travaux sur cette question, en publiant un rapport intermédiaire en mars 2018. En 2019, les membres du Cadre inclusif sont convenus d'examiner des propositions consistant en deux piliers qui pourraient constituer la base d'une solution consensuelle aux défis fiscaux soulevés par la numérisation. Cette même année, un programme de travail portant sur le premier et le second pilier a été adopté puis approuvé par le G20.

Ce rapport explore les options et les questions liées à la conception d'un impôt minimum global qui permettrait de résoudre les problèmes de BEPS qui subsistent.


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Product Details
  • ISBN-13: 9789264362086
  • Publisher: Turpin Distribution Services (OECD)
  • ISBN-10: 9264362088
  • Publisher Date: 11 Jan 2021


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Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Les Défis Fiscaux Soulevés Par La Numérisation - Rapport Sur Le Blueprint Du Pilier Deux Cadre Inclusif Sur Le Beps
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Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Les Défis Fiscaux Soulevés Par La Numérisation - Rapport Sur Le Blueprint Du Pilier Deux Cadre Inclusif Sur Le Beps
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Projet Ocde/G20 Sur l'Érosion de la Base d'Imposition Et Le Transfert de Bénéfices Les Défis Fiscaux Soulevés Par La Numérisation - Rapport Sur Le Blueprint Du Pilier Deux Cadre Inclusif Sur Le Beps

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