New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
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The work New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
Resource Information
The work New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- 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
- Geographic coverage
- International
- Language note
- English
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