pillar 1

#支柱一 #Pillar 1 #全球利潤分配稅制 #跨國企業 OECD公布支柱一中「金額B」的更新徵求意見稿，旨在透過以「訂價矩陣(pricing matrix)」中所規定同意之報酬，以簡化特定基本行銷和銷售活動的移轉訂價，並將這些報酬歸予所得來源國。影片說明Amount B的適用交易(Qualifying Transactions)、三步驟判斷常規交易報酬(Determining the arm's length return)、訂價矩陣圖及對應所有產業適用的貝里比率(Berry ratio)設定利潤上限範圍(貝里比率1.05~1.5)。 歡迎成為資誠會員：https://pwc.to/2V8Lh8v

The Catechism begins to explore what it means “to believe” by examining our innate desire for God and all the ways we can come to know him. Fr. Mike grounds us in a refrain he promises to repeat throughout the year—God loves you. Not in an abstract way, but in a concrete, unique way. God knows you, and he wants you to know him. Today’s readings are Catechism paragraphs 26-35. Unlock the full experience of The Catechism in a Year (with Father Mike Schmitz) with the Ascension App! (https://ascensionpress.com/pages/ascension-app?_branch_match_id=1248288113491054729&utm_source=youtube&utm_medium=marketing&_branch_referrer=H4sIAAAAAAAAA8soKSkottLXz8nMy9ZLLE5OzSvOzM%2FTTSwo0EvOz9X3CKtwCktMDfB1SQIAklUiuCoAAAA%3D)Get access to an interactive reading plan, the complete text of the Catechism, episode transcripts, summaries, and more. This episode has been found to be in conformity with the Catechism by the Institute on the Catechism, under the Subcommittee on the Catechism, USCCB. For the complete reading plan, visit ascensionpress.com/ciy Please note: The Catechism of the Catholic Church contains adult themes that may not be suitable for children - parental discretion is advised.

Part 1 of the Catechism—the first pillar—is the longest part of the four parts of the Catechism, and arguably the most foundational. Fr. Mike sits down with Jeff Cavins to discuss the big picture behind this important pillar and prepare us for the journey ahead. Unlock the full experience of The Catechism in a Year (with Father Mike Schmitz) with the Ascension App! (https://ascensionpress.com/pages/ascension-app?_branch_match_id=1248288113491054729&utm_source=youtube&utm_medium=marketing&_branch_referrer=H4sIAAAAAAAAA8soKSkottLXz8nMy9ZLLE5OzSvOzM%2FTTSwo0EvOz9X3CKtwCktMDfB1SQIAklUiuCoAAAA%3D) Get access to an interactive reading plan, the complete text of the Catechism, episode transcripts, summaries, and more. This episode has been found to be in conformity with the Catechism by the Institute on the Catechism, under the Subcommittee on the Catechism, USCCB. For the complete reading plan, visit ascensionpress.com/ciy Please note: The Catechism of the Catholic Church contains adult themes that may not be suitable for children - parental discretion is advised.

The Catechism begins to explore what it means “to believe” by examining our innate desire for God and all the ways we can come to know him. Fr. Mike grounds us in a refrain he promises to repeat throughout the year—God loves you. Not in an abstract way, but in a concrete, unique way. God knows you, and he wants you to know him. Today’s readings are Catechism paragraphs 26-35. This episode has been found to be in conformity with the Catechism by the Institute on the Catechism, under the Subcommittee on the Catechism, USCCB.

Part 1 of the Catechism—the first pillar—is the longest part of the four parts of the Catechism, and arguably the most foundational. Fr. Mike sits down with Jeff Cavins to discuss the big picture behind this important pillar and prepare us for the journey ahead. For the complete reading plan, visit ascensionpress.com/ciy Please note: The Catechism of the Catholic Church contains adult themes that may not be suitable for children - parental discretion is advised. This episode has been found to be in conformity with the Catechism by the Institute on the Catechism, under the Subcommittee on the Catechism, USCCB.

#BEPS #全球利潤分配稅制 #支柱一 #Pillar1 #全球最低稅負 #支柱二 #Pillar2 #數位經濟課稅 #CRS #國際租稅 本期說明BEPS 2.0雙支柱全球稅改進展及加密貨幣的CRS規定；OECD兩項大規模稅改為大型企業利潤重分配制度（Pillar One，第一支柱方案），及全球最低稅負制（Pillar Two，第二支柱方案），因歐盟財長會議依然未能簽署支柱二的指令草案。原預定2023年4月啟用新制，目前實施日程可能延後。 另外，關於支柱一的推進，作為支柱一被分配利潤主要來源的美國，是否能順利完成國內立法配套來支持這項制度，亦尚待觀察。 關於加密貨幣的CRS規定，OECD發布「加密資產申報框架」（CARF），以及現有共同申報準則(CRS)修正案的公開意見徵詢。OECD將於今年10月G20會議中說明進一步的動作。 資誠建議，CARF將改變虛擬貨幣生態系業者的遊戲規則。在CRS下被歸類為須申報的金融機構以及其他虛擬貨幣生態系參與者，可能會受到新框架的重大影響，相關業者應密切觀察後續法規發展。 歡迎成為資誠會員：https://pwc.to/2V8Lh8v

Welche Modifikationen sind an den bestehenden US-Steuerregelungen zu erwarten und wie ist die Position der USA zu den globalen Bemühungen bezüglich einer Einigung zu Pillar One and Two? Diese und weitere Fragen diskutieren wir in unserer aktuellen Ausgabe mit Sandy Radmanesh, Steuerattaché der Deutschen Botschaft Washington, D.C. Unser Überblick umfasst das BMF-Schreiben zu § 8d KStG und die geplante Internationalisierung des UmwSt-Rechts im Rahmen des KöMoG. Aufsatz des Monats: Die rückwirkende Umsetzung der ATAD – eine nationale und unionale Folgenabschätzung (Prof. Dr. Cloer/Niemeyer). Gast: Sandy Radmanesh, Steuerattaché der Deutschen Botschaft Washington, D.C. Hat Ihnen die Folge gefallen? Richten Sie Ihr Feedback gerne an: de_frisch_serviert@pwc.com