19-July-2023
English
19-July-2023
English
19-July-2023
English
19-July-2023
English
17-July-2023
English, PDF, 1,350kb
The standardized GloBE Information Return (GIR) has been developed following a public consultation that took place in April 2023. In response to feedback, the GIR incorporates transitional simplified reporting requirements that allow MNEs to report their GloBE calculations at a jurisdictional level.
17-July-2023
English, PDF, 1,080kb
This document sets out the second set of Administrative Guidance items released by the Inclusive Framework, following the first set of Administrative Guidance items that were published in February 2023. This second set includes guidance on currency conversion rules when performing GloBE calculations, on tax credits, and on the application of the Substance-based Income Exclusion (SBIE).
17-juillet-2023
Français
17-juillet-2023
Français
17-juillet-2023
Français
11-juillet-2023
Français
Ce document présente la Déclaration de résultat telle qu'approuvée par 142 membres du Cadre inclusif OCDE/G20 sur le BEPS au 28 mai 2024.