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The OECD/Group of 20 (G20) Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) released a multilateral convention (MLC) to implement Pillar One's Amount A...
The OECD has introduced a new multilateral convention to address base erosion and profit shifting, aiming to ensure that multinational corporations (MNCs) pay their fair share of taxes in the countries where they operate. This convention is part of the Two-Pillar Solution proposed by the OECD to tackle tax challenges brought about by digitalization and globalization.
This comes after proposed amendments to S'pore's income tax regime were passed in Parliament on Tuesday. Read more at straitstimes.com.
ITR’s latest quarterly PDF is going live today, leading on the looming battle between the UN and the OECD for dominance in global tax policy.
The declaration noted with deep concern the immense human suffering and the adverse impact of wars and conflicts around the world.