Pillar Two GloBE Model Rules

2021年12月20日付けで、経済のデジタルに関する柱２(Pillar Two)のGloBEモデルルールがリリースされた。11月末には出てくると思っていたのが12月にずれこみ、クリスマスプレゼントみたいになった。70頁の文書だが、概要は以下の短い文書でもつかめる。

BACKGROUND MATERIAL

• Summary: Pillar Two Model Rules in a nutshell (Also available in: Français)
• Fact sheets (Coming soon: Français)
• Frequently asked questions (Coming soon: Français)

 

PRESS RELEASE

• 20/12/2021 - OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax (Also available in: Français | Deutsch | Español)

12月16-17日には税務長官会議も開催され、デジタル化に関する文書がふたつ公表されている。 

• Report: Supporting the Digitalisation of Developing Country Tax Administrations
• Report: Digital Transformation Maturity Model
• Statement of outcomes
• Press release

他方で、米国議会でBBBの雲行きが怪しくなっている。EU指令案の動きも要注目。

この機会に、OECDリンクをコピペして一覧にしておこう。

• October 2015: BEPS Action 1 - Addressing the Tax Challenges of the Digital Economy
• March 2018: Delivery of the Interim Report
• January 2019: Delivery of Policy Note
• February-March 2019: Public Consultation
• May 2019: Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy
• November 2019: Public Consultation - Secretariat Proposal for a "Unified Approach" under Pillar One
• December 2019: Public Consultation - Global Anti-Base Erosion (GloBE) Proposal under Pillar Two
• January 2020: Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy
• October 2020: Statement by the OECD/G20 Inclusive Framework on BEPS and delivery of the reports on the Blueprints of Pillar One and Pillar Two, and the Economic Impact Assessment.
• October-December 2020: Public Consultation - Reports on the Pillar One and Pillar Two Blueprints
• January 2021: Public Consultation Meetings - Reports on the Pillar One and Pillar Two Blueprints
• July 2021: Statement on a Two–Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
• October 2021: Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
• December 2021: Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two)