The BEPS 2.0 Era Dawns:Five Long-term Implications for Belt and Road Jurisdictions  

作　　者：David Linke Lewis Lu Grant Wardell-Johnson Conrad Turley 

机构地区：[1]KPMG International [2]KPMG Asia Pacific&China [3]KPMG UK [4]KPMG China

出　　处：《Belt and Road Initiative Tax Journal》2022年第1期57-67,共11页‘一带一路’税收（英文）

摘　　要：The OECD/G20 Inclusive Framework(IF)on Base Erosion and Profit Shifting(BEPS)has substantially finalized the model rules and much of the guidance for the so-called“Pillar 2”global minimum tax,while work continues on the so-called“Pillar 1”new taxing rights for market jurisdictions.As many BRI jurisdictions are among the 141 IF members,there is value in starting to consider the long-term implications of the new global tax system,and the extent to which the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM),through the four core work areas of the Nur-Sultan Action Plan(2022-2024),can contribute to ensuring that BRI jurisdictions manage the transition for maximum benefit.

关 键 词：BEPS Pillar 1 Pillar 2 BRITACOM SUBSIDIES Tax incentives Tax transparency 

分 类 号：F81[经济管理—财政学]