应对经济数字化带来的税收挑战OECDG20 Base Erosion and Profit Shifting Project - Addressing the tax challenges arising from the digitalisation of the economy 2021.pdfVIP

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应对经济数字化带来的税收挑战OECDG20 Base Erosion and Profit Shifting Project - Addressing the tax challenges arising from the digitalisation of the economy 2021.pdf

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OECD/G20 Base Erosion and Profit Shifting Project Addressing the tax challenges arising from the digitalisation of the economy J ULY 2021 CO NT ENT S Introduction 3 Statement on a Two-Pillar Solution to Address the Tax Challenges A rising from the Digitalisation of the Economy 4 Reforming t he international tax system for t he 21st cent ury 8 Background 8 What are the problems with the existing rules? 9 What is the solution? 10 What will the impact be? 12 Next steps 13 Key milestones 13 Frequent ly asked quest ions 14 T his document is published under the responsibility of the Secretary-General of the OECD. T he opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries or of members of the OECD/G20 Inclusive Framework on BEPS. T his document, as well as any data and any map included herein, are without prej udice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. © OECD 2021 T he use of this work, wheth