Published on October 14, 2020Also available in: French
In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles
Foreword | |
Cover Statement by the OECD/G20 Inclusive Framework on BEPS on the Reports on the Blueprints of Pillar One and Pillar Two | |
Executive summary | |
Scope | |
Nexus | |
Revenue sourcing rules | |
Tax base determinations | |
Profit allocation | |
Elimination of double taxation | |
Amount B | |
Tax Certainty | |
Implementation and administration | |