7 G-24 Member Country *G-24 country observers Egypt Gabon Haiti India Indonesia* Kenya Mexico Morocco Nigeria Pakistan Peru Saudi Arabia* South Africa Sri Lanka Trinidad and Tobago UAE* Algeria Ecuador Ethiopia Ghana Guatemala Iran Lebanon Philippines Syria Venezuela Pillar One dispute resolution status if MLC is ratified Elective binding mechanism applies(NA) Elective binding mechanism applies(NA) Elective binding mechanism applies(NA) Mandatory binding mechanism applies(G20) Mandatory binding mechanism applies(G20) Opted out of October agreement Mandatory binding mechanism applies(G20) Elective binding mechanism applies(5 cases for 2020, may be considered a high MAP caseload) Opted out of October agreement Opted out of October agreement Elective binding mechanism applies(1 case for 2020, will enjoy elective status until OECD membership confirmed) Mandatory binding mechanism applies(G20) Mandatory binding mechanism applies(G20) Opted out of October agreement Elective binding mechanism applies(1 case for 2020) Elective binding mechanism applies(0 cases for 2020) Not a member of the IF Not a member of the IF Not a member of the IF Not a member of the IF Not a member of the IF Not a member of the IF Not a member of the IF Not a member of the IF Not a member of the IF Not a member of the IF
Druckschrift
Tax certainty options in the context of BEPS 2.0
Entstehung
Einzelbild herunterladen
verfügbare Breiten