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支柱一和支柱二:踯躅而前行?

 

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支柱一和支柱二:踯躅而前行?

2020年10月12日,经济合作与发展组织(“OECD”)分别发布了关于“支柱一”和“支柱二”方案的蓝图报告(“支柱一蓝图报告”和“支柱二蓝图报告”,合称为“支柱蓝图报告”),向公众征询意见。通过该做法,OECD推后了其此前关于OECD成员国能在今年年底前达成全球技术性和政治性共识的期望。考虑到世界正聚焦于COVID-19及美国总统选举,这并不令人感到惊讶。

09 December 2020

Chinese real estate financing: onshore/offshore financing structures and opportunities for foreign investors

Over the last decade or so there has been dramatic growth in PRC real estate developments in the larger cities, and much of that has been financed by...

20 October 2020

力量支柱?

2020年6月,美国决定“暂停”加入经济合作与发展组织(“OECD”)的支柱一和支柱二方案,该方案为OECD税基侵蚀与利润转移(BEPS)项目的“第二阶段”。尽管如此,OECD仍然强调,美国既未退出谈判,也没有停止磋商。这一事件及时提醒我们,对于实施OECD的支柱一和支柱二方案,还存在着一系列障碍。本文对相关方案进行了概述,并就在国家间无法达成共识的情况下推进这些方案的替代性方法展开了思考。

07 October 2020

Major reforms to Australia’s foreign investment framework coming in 2021: Are we ‘paying’ too much for the national security fortress?

With a large increase in fees proposed in the FIRB reform package, investors will be thinking twice about investing in Australia and when to make their approach to...

02 October 2020

Singapore Expands Arbitration Options to Include Law of the Sea Disputes

This article was written by Patric McGonigal and Ramon Garcia-Gallardo.At a virtual ceremony on 11 June 2020, Singapore's Minister for Home Affairs and Law, K Shanmugam SC and...

22 June 2020

Major reforms to Australia’s foreign investment framework coming in 2021: National security trumping national interest?

The Australian Treasurer has announced major reforms to Australia’s foreign investment regime. On the one hand there is some welcome relief and greater regulatory clarity for investment...

09 June 2020

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