《应对经济数字化税收挑战——支柱二全球反税基侵蚀规则立法模板》（英文版）.pdf

OECD/G20 BASE EROSION AND PROFIT SHIFTING PROJECT Tax Challenges Arising from the Digitalisation of the Economy Global Anti-Base Erosion Model Rules (Pillar Two) INCLUSIVE FRAMEWORK ON BEPS |1 OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS TAX CHALLENGES ARISING FROM THE DIGITALISATION OF THE ECONOMY: GLOBAL ANTI-BASE EROSION MODEL RULES (PILLAR TWO) © OECD 2021 PUBE 2 | This document 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. This document was approved by the OECD/G20 Inclusive Framework on BEPS on 14 December 2021 and prepared for publication by the OECD Secretariat. Please cite this document as: OECD (2021), Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS, OECD, Paris, /tax/beps/tax-challenges-arising-from-the-digitalisation-of-the- economy-global-anti-base-erosion-model-rules-pillar-two.htm. Photo credits: Cover © ninog – F. © OECD 2021 The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at /termsandconditions TAX CHALLENGES ARISING FROM THE DIGITALISATION OF THE ECONOMY: GLOBAL ANTI-BASE EROSION MODEL RULES (PILLAR TWO) © OECD 2021 |3 Foreword Digitalisation and globalisation have had a profound impact on