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Taxation of the digital economy, pushing fiscal boundaries

29 November 2019

Over the last two months, the OECD /G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has published its latest proposals for the two “pillars" set out in its adopted Programme of Work established in May 2019.

On 9 October the OECD Secretariat released its Pillar One consultation document which focused on revised nexus and profit allocation rules allowing income to be derived from a jurisdiction without a physical presence.

On 8 November, a Pillar Two draft was published exploring design questions for a global minimum tax through four basic components: an income inclusion role, an under-taxed payments rule, a subject-to-tax rule, and a switch-over rule.

On Tuesday 03rd December, Warren Novis, Head of Transfer Pricing at BDO Ireland, will join Stewart Brant, Head of the OECD’s Transfer Pricing team, and a team of International BDO tax Experts, to explore:

·         the design issues faced by the OECD

·         key themes from the consultation process

·         the latest OECD proposals for a 'Unified Approach' on Pillar One

·         key areas of overlap between Pillar One and Pillar Two

·         key themes for business. 

Click here to register for the event