Due to the continuous mutation of the global COVID-19 pneumonia virus, the epidemic situation in 2022 has not yet slowed down significantly, making it impossible to invite foreign scholars, experts, and foreign tax officials to Taiwan in person for study and experience exchange. However, in order to maintain the attention of colleagues of the Ministry of Finance to international tax trends and information and to enhance their understanding of important international taxation issues, the Training Institute, Ministry of Finance (MOFTI) is still working hard to overcome these difficulties to launch this course.
In response to the impact of economic digitalization and globalization, the MOFTI invited Ellen Ting, Deputy Head of Tax of the KPMG Accounting Firm, to give lecture about “Tax Challenges Arising from the Digitalization of the Economy－ OECD Pillar I & II” on August 11-12. Thirty trainees are the relevant business contractors and reserve colleagues from the Department of Planning, the Department of International Fiscal Affairs, the Taxation Administration, and the national taxation bureaus, Ministry of Finance.
The course will introduce the background of the OECD Base Erosion and Profit Shifting (BEPS) 2.0 Action Plan, overview of Pillar 1 and Pillar 2 including MNEs will be in scope and exclusion, The Global Minimum Tax including determination, tax rate and calculation, filing obligation and regional considerations of the US, EU, and ASPAC. Through the introduction of the background and the case description, sharing the legislative progress of several countries, it is helpful to understand the latest anti-tax avoidance trends.
Contact: Wan-Ju, Chang