The Resource New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach

New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach

Label
New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
Title
New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
Creator
Subject
Language
eng
Summary
Tax competition has appeared for a number of years. Smaller countries have challenged larger economies by lowering their statutory corporate tax rate, making more investments economically viable and at the same time, attracting some foreign direct investment. Since some years back, the larger economies have tried to limit tax competition. They managed to accomplish some refocusing and limitations through the BEPS project despite that remedies sought for base erosion and profit shifting was less than 0.4 per cent of GDP. The larger economies have now, also in a G20-effort, embarked on a project of how to openly reallocate corporate tax revenues to countries with large consumer markets. This article considers how the efforts of how to split the tax revenues among countries is addressed within the OECD Inclusive Framework. It discusses the OECD Proposal "Secretariat Proposal for a Unified Approach under Pillar one"
Citation source
In: Skattenytt. - Uppsala. - Vol. 70 (2020), no. 1-2 ; p. 3-15
http://library.link/vocab/creatorName
  • Andersson, K
  • Hammarstedt, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax competition
  • allocation of taxing rights
  • source of income
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • allocation of profits
  • nexus
  • tax revenues
  • digital economy
Label
New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
Instantiates
Publication
Label
New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
Publication

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