Published on October 14, 2020Also available in: French
In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles
Foreword | |
Abbreviations and acronyms | |
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 of the GloBE rules | |
Calculating the ETR under the GloBE rules | |
Carry-forwards and carve-out | |
Simplification options | |
Income Inclusion and Switch-Over Rules | |
Undertaxed Payments Rule | |
Special rules for Associates, joint ventures and orphan entities | |
Subject to tax rule | |
Implementation and Rule Co-ordination | |
Examples |