1 ต.ค. 2021 เวลา 12:09 • การศึกษา
Action 1 : Addressing the Tax Challenges of Digital Economy >>>
"at least 15%"
OECD (Organization for Economic Co-operation and Development) launch an Inclusive Framework on Base Erosion and Profit Shifting (BEPS) concerning Corporate Income Tax for digitalisation of the economy of two-pillar.
Update as of August 2021, the members of the OECD/G20 Inclusive Framework on BEPS have 140 countries which include Thailand also.
The members have to sign details of agreement for the example :
(1) the profit to be re-allocated will be between 20% and 30%
(2) the global minimum tax rate will be at least 15%
etc.
These deal will plan to finish in October 2021 and develop model legislation, guidance, multilateral treaty in 2022 and implementation from 2023.
Is this the end of tax havens?
I think that "yes"
For more information, please click link below 👇
Thanks to photo from website of OECD
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