The Organisation for Economic Cooperation (OECD) has proposed overhauling rules ...
However, most business-to-business companies, like a car parts maker for example, would not be covered. Nor would companies in extractive or commodities industries.Provided a company falls in the scope, it would have to be determined whether it has a big enough operating presence in a country to be taxable, called a ‘nexus’ in international tax.
The formula would apply to the portion of a company’s global group profit reported to financial regulators that is deemed to be above what routine operations earn. Countries that consider that they were better off under existing rules would have to be prepared to make their case for exceptional treatment before a binding dispute resolution mechanism.The OECD proposals also aim to simplify existing rules for pricing internal transfers from one part of a company to another, which are currently the source of more than half of international tax disputes.
日本 最新ニュース, 日本 見出し
Similar News:他のニュース ソースから収集した、これに似たニュース記事を読むこともできます。
UN facing 'worst cash crisis' in nearly a decade, warns staff could go unpaid in NovemberThe United Nations (UN) is facing its 'worst cash crisis' in nearly a decade, according to Secretary-General Antonio Guterres.
続きを読む »
https://www.foodandwine.comFood & Wine goes way beyond mere eating and drinking. We&039;re on a mission to find the most exciting places, new experiences, emerging trends and sensations.
続きを読む »
World suffering 'synchronised slowdown' – IMF bossGrinding trade disputes are undermining the global economy, which is set to see its slowest growth in nearly a decade, new chief of International Monetary Fund Kristalina Georgieva warns.
続きを読む »
https://people.comGet the latest news about celebrities, royals, music, TV, and real people. Find exclusive content, including photos and videos, on PEOPLE.com.
続きを読む »
Todd Chrisley and Wife Julie Cleared of Tax Evasion Charge in GeorgiaDespite their legal victory, Chrisley Knows Best stars still face federal charges for allegedly evading federal taxes
続きを読む »