Berkaitan dengan isu digitalisasi ekonomi, pembahasan dua pillar utama akan terus dilanjutkan untuk menghasilkan solusi jangka panjang berbasis konsensus.
Referensi
Kristiaji, B.B. & Vissaro, D. (2017). Measuring BEPS and Its Countermeasures in Indonesia: A Preliminary Research Guide. Tax Law Design and Policy Series DDTC Working Paper 1717.
OECD. (2013). Action Plan on Base Erosion and Profit Shifting. OECD Publishing. http://dx.doi.org/10.1787/9789264202719-en
OECD. (2013). Addressing Base Erosion and Profit Shifting. OECD Publishing. http://dx.doi.org/10.1787/9789264192744-en
OECD. (2022). OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022. OECD Publishing. https://www.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-progress-report-september-2021-september-2022.pdf
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