2023年中の柱１柱２のOECD文書リンクまとめ

昨年末に引き続き、２０２３年中に出された文書へのリンクを、このサイトからコピペしておこう。

• February 2023: Agreed Administrative Guidance for the Pillar Two GloBE Rules
• July 2023: Outcome Statement on the Two–Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
• July 2023: Public consultation on Amount B under Pillar One
• July 2023: Agreed Administrative Guidance for the Pillar Two GloBE Rules
• July 2023: GloBE Information Return (Pillar Two)
  
• July 2023: Subject to Tax Rule (Pillar Two)
• October 2023: Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI)
• October 2023: Minimum Tax Implementation Handbook (Pillar Two)
• October 2023: Multilateral Convention to Implement Amount A of Pillar One

その後、12月18日付けで

The Agreed Administrative Guidance for the Pillar Two GloBE Rules (December 2023) 

The Inclusive Framework also released today a statement updating the timeline to finalise the text of the MLC to implement the coordinated reallocation of taxing rights over the profits of the world’s largest and most profitable companies (Amount A of Pillar One).

なお、南繁樹弁護士らの「令和6年度税制改正大綱：ミニマム課税とOECD執行ガイダンス」は、ここから読める。また、柱１のAmount Aの多国間条約に対する米国でのpublic commentはこの米国財務省サイトにある。