top of page
Rechercher

Taxation - OECD BEPS 2.0 - Shipping carve out from Pillar II

  • SSA
  • 2 juil. 2021
  • 1 min de lecture

Swiss Shipowners Association welcome the decision taken on July 1st by the OECD / G20 Inclusive Framework on BEPS to set up a two-pillar solution to address the tax challenges arising from the digitalisation of the economy, while granting a specific shipping carve-out from Pillar II.


Excluded income would be "international shipping income using the definition of such income under (Article 8 of) the OECD model Tax convention."


This is the exclusion originally proposed by shipping associations, World Shipping Council, ECSA, CLIA and ICS. Being member of ICS, Swiss Shipowners Association was fully involved in the work of the shipping tax working group.



 
 
 

Posts récents

Voir tout

Komentāri


SWISS SHIPOWNERS ASSOCIATION

© 2020 Swiss Shipowners Association created by Laura Leyss

Swiss Shipowners Association
Rue de Saint-Jean 98
1201 Geneva - Switzerland

Tél : +41 58 715 3773

bottom of page