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EY稅務輕鬆聊

OECD支柱一Amount B帶來的新挑戰

29 Apr 2024

Description

因應數位化經濟的盛行,OECD積極想要解決利潤分配不均的問題,因此導入支柱一來將跨國企業部分利潤重新分配到市場租稅管轄區,2024年2月發布支柱一Amount B的最終報告,對從事基礎性行銷及配銷活動(Baseline marketing and distribution activities)之企業,透過制定統一利潤率標準,簡化移轉訂價常規交易原則之因應及提高租稅確定性。   在本集「EY稅務輕鬆聊」,將由安永聯合會計師事務所移轉訂價服務執業會計師林志仁以及經理廖淑樺,為各位介紹OECD公布的支柱一Amount B將為移轉訂價帶來甚麼樣的新變革或新挑戰。 Powered by Firstory Hosting

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