OECD -经济数字化带来的税收挑战 —— 全球反税基侵蚀示范规则 Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two) -Inclusive Framework on BEPS.pdfVIP

OECD/G20BaseErosionand

ProfitShifting

Project

TaxChallengesArisingfromthe

DigitalisationoftheEconomy–Commentary

totheGlobalAnti-BaseErosionModelRules

(PillarTwo),FirstEdition

INCLUSIVEFRAMEWORKON

BEPS

2

Thisdocumentandanymapincludedhereinarewithoutprejudicetothestatusoforsovereigntyoveranyterritory,to

thedelimitationofinternationalfrontiersandboundariesandtothenameofanyterritory,cityorarea.

Pleasecitethisdocumentas:

OECD(2022),TaxChallengesArisingfromtheDigitalisationoftheEconomy–CommentarytotheGlob