Pillar 1 (OECD)
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The concept Pillar 1 (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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Pillar 1 (OECD)
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The concept Pillar 1 (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- Pillar 1 (OECD)
139 Items that share the Concept Pillar 1 (OECD)
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- A critique from a developing country perspective of the proposals to tax the digital economy
- A major simplification of the OECD's pillar 1 proposal
- A primer on the OECD's "unified approach" for taxing digital and non-digital companies
- A seat at the table : thought leaders discuss OECD's plans on digital economy taxation
- Achieving certainty in an uncertain profit allocation environment
- Addressing the largest hurdles to Pillar 1 consensus
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- Amount A : concerns and a path forward
- Amount A : the G-20 is calling the tune, and U.S. multinationals will pay the piper
- An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
- Are Pillars 1 and 2 compatible with sovereignty and democracy?
- Are the U.N. and OECD walking together into the formulary apportionment abyss?
- BEPS primer : past, present, and future, part 2
- Building anew with old blueprints
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Complexity or chaos?
- Constructive dialogue : BEPS and the TCJA
- Contemplating a multilateral convention to implement OECD pillars 1 and 2
- Could taxing rights based on activities become the new norm?
- Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
- Das Multilaterale Instrument - eine ernüchternde Bilanz = The Multilateral Instrument - a sobering picture
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Design of scope limitations for OECD Pillar 1 work
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Die Zukunft der Unternehmensbesteuerung - G7, G20, OECD und EU schaffen eine neue Weltsteuerordnung = The future of corporate taxation - G7, G20, OECD and EU create a new worldwide tax regime
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Die neue Weltsteuerordnung als Rube-Goldberg-Maschine? Konstruktionmängel bei der Besteuerung digitaler Geschäftsmodelle nach dem OECD Pillar One
- Digital economy : new profit allocation and nexus approach
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Distributive profit allocation rules : a new approach for an old problem
- Does the profit split method apply to principal structures?
- Driving to certainty under Pillar 1
- Einigung beim Zwei-Säulen-Projekt - die Reform der internationalen Unternehmensbesteuerung
- Essays on international taxation : liber amicorum Nishith Desai
- Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
- Evaluate practicality of OECD PE activity exemptions in light of evolving tax nexus for consumer-facing business (OECD Model Convention, Article 5, paragraph 4)
- Festschrift für Jürgen Lüdicke
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Hitching Biden's corporate tax proposals to the global tax bandwagon
- Institute responds to OECD consultation on Pillar One and Pillar Two Blueprints
- Intangible-related profit allocation within MNEs based on key DEMPE functions : selected issues and interaction with Pillar One and Pillar Two of the digital debate
- International effective minimum taxation - the GLOBE proposal
- International tax : "pillars" of strength or ruins in the making?
- International tax dispute resolution in light of Pillar One : new challenges and opportunities
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- International tax update
- La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint
- Leap of faith : the economic impact assessment of the Pillar One and Pillar Two Blueprints
- Lost in construction : what is the direction of the work on the taxation of the digital economy?
- Major overhaul of the international taxation rules and implications for Hong Kong
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- Neue Weltsteuerordnung für Unternehmensgewinne : die Blueprints der OECD zu Pillar One und Two aus Sicht der deutschen Wirtschaft
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- OECD buried under avalanche of Pillar 1 tax reform comments
- OECD draft blueprint includes a coordinated end to DSTs
- OECD veröffentlicht neue Gewinnverteilungsregelungen für digitale und konsumentenorientierte Unternehmen : OECD legt am 12.10.2020 ein neues Konsultationspapier ("Pillar One Blueprint") für die Weiterentwicklung der internationalen Unternehmensbesteuerung vor
- OESO-plan voor belasting van digitale economie
- Off the map : dispute resolution in the BEPS 2.0 blueprints
- On the OECD's Unified Approach as Frankenstein's monster and a dented shape sorter
- Pillar 1 and pillar 2 blueprints : historical context
- Pillar 1 for dummies: digital turf wars
- Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Pillar One tax games
- Pillars 1 and 2 : African perspectives
- Political cogs are turning
- Praktische und interdisziplinäre Herausforderungen aus der neuen Weltsteuerordnung durch das Inclusive Framework der OECD/G20-Staaten
- Profit allocation within MNEs in light of the ongoing digital debate on Pillar I : a "2020 Compromise"?
- Progressive formulary apportionment : the case for 'amount D'
- Quo vadis Verrechnungspreise - die OECD auf Abwegen? Der Entwurf zur "Säule 1" v. 9.10.2019
- Reaching consensus on taxing the digitalized economy
- Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)
- Repurposing Pillar One into an incremental global tax for sustainability : a collective response to a global crisis
- Risiken der Besteuerung der digitalen Wirtschaft nach "Säule 1" : Handlungsbedarf des deutschen Gesetzgebers
- State adoption of European DST's : misguided and unnecessary
- Tax challenges arising from digitalisation - economic impact assessment : inclusive framework on BEPS
- Tax challenges arising from digitalisation - report on Pillar One blueprint : Inclusive Framework on BEPS
- Tax complexity and transfer pricing blueprints, guidelines, and manuals
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Taxing book profits : new proposals and 40 years of critiques
- Taxing tech : the future of digital taxation
- Taxing the digital economy : Pillar One is not BEPS 2
- Taxing the digital economy : a case study on the Unified Approach
- Taxing the digital economy : as simple as 'A, B, C'?
- Taxing the digital economy : theory, policy and practice
- Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
- The 2021 compromise
- The BEPS 2.0 Project over the coming months
- The OECD "unified approach" : have the cards been reshuffled?
- The OECD Pillar 1 Blueprint : why Amount B matters
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- 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 Unified Approach : nexus, scope, and coexisting with DSTs
- The OECD Unified Approach : understanding the real deal for market countries
- The OECD Unified Approach and the new international tax system : a half-way solution
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 9)
- The OECD report on Pillar One Blueprint and Article 12B in the UN report
- The OECD's 'unified approach' : should priority be given to pillar two?
- The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
- The TCJA's unilateral provocation of DSTs
- The Unified Approach
- The Unified Approach under Pillar 1 : an early analysis
- The ability to pay and economic allegiance : justifying additional allocation of taxing rights to market states
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
- The impact of the Pillar One and Pillar Two proposals on MNE's investment costs : an analysis using forward-looking effective tax rates
- The interplay between FAR analysis and AOA in a digitalized economy
- The legal challenges of creating a global tax regime with the OECD Pillar One Blueprint
- The merits of and improvements to Johnson & Johnson's amount Z proposal
- The new taxing right under Pillar One : preliminary thoughts on potential implications for MNEs
- The potential costs of the OECD's proposed international tax reform
- The tax world enters the digital age
- The transfer-pricing profit-split method after BEPS : back to the future
- The trouble with 'pillars' in international tax policy
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Three approaches to taxing income from the digital economy : which is the best for developing countries?
- Treasury's pillar 1 reset : in praise of comprehensive scoping
- Treatment of losses under OECD Pillars 1 and 2
- Tributos, servicios digitales y robótica
- Two to tango : BEPS 2.0 puts both governments and corporations on notice
- U.S. tax review [OECD Pillar 1; Section 958]
- U.S. tax review [final regs sale of partnership interests]
- UN Tax Committee neemt artikel over Automated Digital Services op in Model : en doet nog veel meer
- Umsetzung des Mehrseitigen Übereinkommens (Multilateral Instrument) in Deutschland
- Unilateral or unified : Canada's approach to taxing digital services
- Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
- Using IPA 2015 as a model for OECD market intangible consultation
- Veering off course : targeted advertising and market taxation under Volkswagen Finance and pillar 1
- Vooruitgaan mondiale oplossing voor belasten digitale economie
- What the G-20 should consider before adopting Pillars 1 and 2
- What's it to (the) U.S.? An impact analysis of Pillar 1 for U.S. multinationals
- Where will amount B leave the arm's-length principle?
- Why Sweden should lobby for a temporary OECD-approved digital services tax
- Why the arm's length principle should be maintained
- Winners and losers : the OECD's Economic Impact Assessment of Pillar One
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/qutSPTT-HoE/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/qutSPTT-HoE/">Pillar 1 (OECD)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
