【数字化分析】应对经济数字化带来的税收挑战（英）-18页_市场营销策划2021_数字化分析报告_do.docxVIP

OECD/G20 Base Erosion and Profit Shifting Project Addressing the tax challenges arising from the digitalisation of the economy JULY 2021 CONTENTS Introduction 3 Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy 4 Reforming the international tax system for the 21st century 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 Frequently asked questions 14 This document is published under the responsibility of the Secretary-General of the OECD. The 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. This document, as well as any data and any map included herein, are without prejudice 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 The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at /termsandconditions. All images ? S Introduction As of 9 July, 132 countries and jurisdictions joined a new two-pillar plan to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate. Over 130 countries, representing more than 90% of global GDP, joined the Statement establishing a new framework for international tax reform. A small group of the Inclusive Framework’s 139 members have not yet joined the Statement at this time. The remaining elements of the framework, including the implementation plan, will be finalised in October 2021. The Statement is based on a two-pillar package. Pillar One aims to ensure a fairer distribution of profits and taxing rights among countries with respect to the largest MNEs, which are the winners of globalisation. Pillar