{"id":525190,"date":"2024-01-05T12:01:33","date_gmt":"2024-01-05T10:01:33","guid":{"rendered":"https:\/\/eba.com.ua\/?p=525190"},"modified":"2024-01-05T12:14:24","modified_gmt":"2024-01-05T10:14:24","slug":"novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1\/","title":{"rendered":"[:ua]\u041d\u043e\u0432\u0438\u043d\u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0432\u0456\u0434 BDO: \u041e\u0415\u0421\u0420 \u2014 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0432\u0438\u043a\u043b\u0438\u043a\u0438 \u0432 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0446\u0456 \u2014 Amount B \u0431\u043b\u043e\u043a\u0443 1[:en]Transfer Pricing News from BDO: OECD &#8211; Tax Challenges in the Digital Economy \u2013 Amount B of Pillar One[:]"},"content":{"rendered":"<p><\/p>\n<div>\n<p class=\"paragraph\"><span lang=\"EN-US\">This article was first published in the December 2023 issue of Financier Worldwide. It contains a complete picture of the development of international taxation, in particular in the context of the digital economy.<\/span><\/p>\n<\/div>\n<div>\n<p class=\"paragraph\"><b><span lang=\"EN-US\">The Organisation for Economic Co-operation and Development (OECD) announces the main key points in the taxation of the digital economy &#8211; news on transfer pricing<\/span><\/b><\/p>\n<\/div>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-525191 size-large\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/Novyny-transfertnogo-tsinoutvorennya-vid-BDO1-1024x538.jpg\" alt=\"\" width=\"1024\" height=\"538\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/Novyny-transfertnogo-tsinoutvorennya-vid-BDO1-1024x538.jpg 1024w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/Novyny-transfertnogo-tsinoutvorennya-vid-BDO1-300x158.jpg 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/Novyny-transfertnogo-tsinoutvorennya-vid-BDO1-768x403.jpg 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/Novyny-transfertnogo-tsinoutvorennya-vid-BDO1-650x341.jpg 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/Novyny-transfertnogo-tsinoutvorennya-vid-BDO1.jpg 1200w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/Novyny-transfertnogo-tsinoutvorennya-vid-BDO1-800x420.jpg 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/Novyny-transfertnogo-tsinoutvorennya-vid-BDO1-170x90.jpg 170w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p style=\"font-weight: 400;\"><strong>The key insights from Transfer Pricing:<\/strong><\/p>\n<ul>\n<li><strong>Adaptation to the Digital Economy<\/strong>: The OECD&#8217;s focus on reforming tax rules for the digital economy underlines a significant shift in global economic patterns. Traditional tax systems, designed over a century ago, are increasingly inadequate for the modern, highly digitalized, and globalized business environment. This shift necessitates a reevaluation of international tax laws to ensure they remain relevant and effective.<\/li>\n<li><strong>Global Collaboration and Inclusivity<\/strong>: The involvement of around 143 members in the Inclusive Framework (IF) on BEPS, including developing economies, highlights a move towards more inclusive and collaborative global tax governance. This approach is crucial in creating a fair and universally applicable tax system, considering the diverse economic landscapes of different countries.<\/li>\n<li><strong>Complexity of Implementing New Tax Rules<\/strong>: The development of Pillar One, particularly Amount B, illustrates the complexity involved in implementing new tax rules in a global context. The need to balance simplification and fairness, while addressing the unique challenges of digital and globalized business models, presents a significant challenge for policymakers.<\/li>\n<li><strong>Fair taxation and compliance with legislation<\/strong>: Amount B&#8217;s aim to streamline the transfer pricing process and ensure a fixed return for baseline marketing and distribution activities reflects a broader effort to ensure fair taxation. By targeting loopholes and ensuring MNEs pay taxes where economic activities occur, the OECD is addressing critical issues of tax avoidance and profit shifting.<\/li>\n<li><strong>Involvement of interested parties:<\/strong> The request for comments and the diverse responses received indicate the importance of stakeholder engagement in shaping tax policies. The varied opinions on the scope, pricing methodology, and inclusion of digital goods in Amount B demonstrate the challenges in reaching a consensus that balances different interests and perspectives.<\/li>\n<li><strong>Future Directions and Uncertainties:<\/strong> As the OECD plans to finalize Amount B by the end of 2023, there remains a degree of uncertainty and anticipation about its final form and implementation. Stakeholders are particularly interested in how the new rules will define and address baseline activities, and how they will be applied across different jurisdictions and industries.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">In summary, the article sheds light on the ongoing efforts to adapt international tax rules to the realities of the digital economy. It underscores the complexities and challenges involved in this process, the importance of global cooperation and stakeholder engagement, and the continuous evolution of tax policies in response to economic globalization and digitalization.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/uk-ua\/contact-us\">Contact us<\/a> for more details.<\/p>\n<p style=\"font-weight: 400;\"><em>Source <a href=\"https:\/\/www.bdo.global\/en-gb\/insights\/tax\/transfer-pricing\/oecd-tax-challenges-in-the-digital-economy-%E2%80%93-amount-b-of-pillar-one\">BDO Global<\/a><\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>This article was first published in the December 2023 issue of Financier Worldwide. It contains a complete picture of the development of international taxation, in particular in the context of the digital economy. The Organisation for Economic Co-operation and Development (OECD) announces the main key points in the taxation of the digital economy &#8211; news [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":525195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfer Pricing News from BDO: OECD - Tax Challenges in the Digital Economy \u2013 Amount B of Pillar One - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Pricing News from BDO: OECD - Tax Challenges in the Digital Economy \u2013 Amount B of Pillar One - European Business Association\" \/>\n<meta property=\"og:description\" content=\"This article was first published in the December 2023 issue of Financier Worldwide. It contains a complete picture of the development of international taxation, in particular in the context of the digital economy. The Organisation for Economic Co-operation and Development (OECD) announces the main key points in the taxation of the digital economy &#8211; news [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-05T10:01:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-05T10:14:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2024\/01\/BDO_2_05012023.png\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1\/\",\"url\":\"https:\/\/eba.com.ua\/novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1\/\",\"name\":\"[:ua]\u041d\u043e\u0432\u0438\u043d\u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0432\u0456\u0434 BDO: \u041e\u0415\u0421\u0420 \u2014 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0432\u0438\u043a\u043b\u0438\u043a\u0438 \u0432 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0446\u0456 \u2014 Amount B \u0431\u043b\u043e\u043a\u0443 1[:en]Transfer Pricing News from BDO: OECD - Tax Challenges in the Digital Economy \u2013 Amount B of Pillar One[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2024-01-05T10:01:33+00:00\",\"dateModified\":\"2024-01-05T10:14:24+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/novyny-transfertnogo-tsinoutvorennya-vid-bdo-oesr-podatkovi-vyklyky-v-tsyfrovij-ekonomitsi-amount-b-bloku-1\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u041d\u043e\u0432\u0438\u043d\u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0432\u0456\u0434 BDO: \u041e\u0415\u0421\u0420 \u2014 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0432\u0438\u043a\u043b\u0438\u043a\u0438 \u0432 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0446\u0456 \u2014 Amount B \u0431\u043b\u043e\u043a\u0443 1\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:ua]\u041d\u043e\u0432\u0438\u043d\u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0432\u0456\u0434 BDO: \u041e\u0415\u0421\u0420 \u2014 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0432\u0438\u043a\u043b\u0438\u043a\u0438 \u0432 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0446\u0456 \u2014 Amount B \u0431\u043b\u043e\u043a\u0443 1[:en]Transfer Pricing News from BDO: OECD &#8211; 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