We are pleased to invite you to our next webcast focusing on Blueprints' on the tax digitalisation/globalisation project.
Friday, 16 October 2020, 3:00 pm CET
Pillar 1 looks at the attribution of revenues to market jurisdictions. It focuses on new tax allocation rules in a changed business world. Highly technical rules define a residual income in digital and consumer faced businesses that would be taxed differently than under the current international tax system. The taxing rights are source-based which means that physical presence may not be required. Pillar 2 deals with the imposition of a minimum tax, granting jurisdictions additional taxing rights where other jurisdictions have not exercised their primary taxing rights or income is subject to low rates of tax. This could lead to a higher tax cost for multinational enterprises. It has been proposed that these rules should only apply to MNE Groups with a total consolidated group revenue above €750 million or equivalent.
The Blueprints will indicate the degree of current consensus and outstanding issues being pursued in the Inclusive Framework of 137 countries.
Members of our Global Tax Policy team and our experts will discuss the progress that has been made, the difficulties being encountered and what the Blueprints mean for multinational enterprises, tax authorities and other stakeholders.
Please follow the link to register for the session and we look forward to discussing this important topic with you.
Jeg heter Ståle Wangen og jobber som advokat i Advokatfirmaet PwC. Jeg leder PwC Norges avdeling for internasjonal skatt og jobber til daglig med å bistå norske og utenlandske virksomheter med skatteplanlegging, strukturering av kjøp og salg av virksomheter, internprising og andre spørsmål knyttet til bedriftsbeskatning i Norge og utlandet. Jeg har mer enn 20 års erfaring med skatterådgivning.
Skatteverdenen blir stadig mer internasjonal og kompleks. Ved kjøp og salg av varer og tjenester utenfor Norges grenser må norske virksomheter håndtere skatteregler både i utlandet og i Norge. PwC har kontorer i de fleste land og vi har et unikt nettverk av skatterådgivere som kan bistå med spesialkompetanse på de fleste områder. Jeg håper mine innspill kan gi deg en alternativ innfallsvinkel til ulike temaer enn hva tradisjonelle nyhetsbrev gir.
Ta gjerne kontakt dersom du har spørsmål, kommentarer eller innspill.
My name is Ståle Wangen and I work as a partner and lawyer in PwC Tax and Legal Services in Oslo. I am head of PwC Norway’s international taxation services, and I have more than 20 years of experience assisting Norwegian and foreign businesses with tax planning, cross border restructuring, mergers and acquisitions (M&A), transfer pricing and other issues related to corporate taxation
Tax world is becoming more international and complex. Norwegian companies must increasingly handle tax rules abroad. PwC has offices almost all over the world and we have a unique network of tax advisors who can assist with expertise in most areas.
Please feel free to contact me if you have any questions, comments or input.