The Resource The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules

The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules

Label
The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules
Title
The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules
Creator
Subject
Language
eng
Summary
The OECD's efforts towards addressing the tax challenges arising from digitalization recently reached a new significant phase of work. Indeed, the three-tier profit allocation mechanism embedded in the Secretariat Proposal for a 'Unified Approach' under Pillar One (published in October 2019) represents a remarkable and potentially disruptive step forward in the discussion surrounding the taxation of the digital economy. The aim of this article is to contribute to such discussion by analysing the three-tier profit allocation mechanism, evaluating its potential impacts and highlighting its strengths and weaknesses
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 2 ; p. 98-104
http://library.link/vocab/creatorName
Samari, A.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • digital economy
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • nexus
  • allocation of profits
  • arm's length principle
Label
The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules
Instantiates
Publication
Label
The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules
Publication

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