The OECD published today a consultation on its Global Anti-Base Erosion (GloBE) Proposal under Pillar Two of its Programme of Work (PoW) for Addressing the Tax Challenges of the Digitalisation of the Economy. The consultation is open until Monday 2 December 18:00.
The four component parts of the GloBE proposal are:
- an income inclusion rule that would tax the income of a foreign branch or a controlled entity if that income was subject to tax at an effective rate that is below a minimum rate;
- an undertaxed payments rule that would operate by way of a denial of a deduction or imposition of source-based taxation (including withholding tax) for a payment to a related party if that payment was not subject to tax at or above a minimum rate (still to be defined);
- a switch-over rule to be introduced into tax treaties that would permit a residence jurisdiction to switch from an exemption to a credit method where the profits attributable to a permanent establishment (PE) or derived from immovable property (which is not part of a PE) are subject to an effective rate below the minimum rate; and
- a subject to tax rule that would complement the undertaxed payment rule by subjecting a payment to withholding or other taxes at source and adjusting eligibility for treaty benefits on certain items of income where the payment is not subject to tax at a minimum rate.
The consultation focusses on specific technical issues in respect of the GloBE proposal where input from stakeholders would be valuable in progressing the work. Comments are requested specifically on the following aspects:
- the use of financial accounts as a starting point for determining the tax base;
- the extent to which an MNE can combine income and taxes from different sources in determining the effective (blended) tax rate on such income; and
- stakeholders’ experience with, and views on, carve-outs and thresholds that may be considered as part of the GloBE proposal.
Informácia z MF SR:
V nadväznosti na aktuálne prebiehajúce práce na tvorbe pravidiel pre zdaňovanie digitalizovanej ekonomiky na globálnej úrovni by sme Vás radi informovali o nasledovnom:
Sekretariát OECD vydal oznámenie o začatí verejnej konzultácie k tzv. Pilieru II. – Global Anti-Base Erosion Proposal („GloBE“) v rámci OECD/G20 Inkluzívneho rámca týkajúceho sa BEPS, ktorý predstavuje súčasť programových prác na adresovaní výziev digitálnej ekonomiky.
Ministerstvo financií SR o predmetnej verejnej konzultácii informuje na svojej webovej stránke na nasledovnom linku:
Zainteresované strany môžu zaslať svoje vstupy a pripomienky najneskôr do pondelka 2. decembra 2019 do 18:00 e-mailom na adresu taxpublicconsultation@oecd.org vo formáte Word.
Ak sa rozhodnete do verejnej konzultácie vstúpiť, prosíme Vás o kópiu Vašich vstupov aj na adresu: frantisek.bonk@mfsr.sk.
Doplnenie SLASPO a RÚZ:
Pokiaľ bude posielať pripomienky, pošlite, prosím, kópiu aj na ondrovicova@ruzsr.sk a jozef.bachnicek@slaspo.sk. Vaše pripomienky tak budeme môcť presadzovať aj cez RÚZ a Insurance Europe.
Návrh stanoviska Insurance Europe:
Insurance Europe position on the OECD Programme of Work (Pillar 2).pdf