Taxing the digital economy : Pillar One is not BEPS 2
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The work Taxing the digital economy : Pillar One is not BEPS 2 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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Taxing the digital economy : Pillar One is not BEPS 2
Resource Information
The work Taxing the digital economy : Pillar One is not BEPS 2 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.
- Label
- Taxing the digital economy : Pillar One is not BEPS 2
- Language
- eng
- Summary
- The Unified Approach issued by the OECD Secretariat on 9 October 2019 is the OECD's most recent attempt to find international consensus on BEPS Action Item 1, "Taxing the Digital Economy". The authors assess that the Pillar One proposals in the Unified Approach suffer from several defects, the most important of which is their apparent abandonment of the arm's-length principle. The overarching goal behind the 15 BEPS Action Items issued in 2013 was to strengthen the international tax system by removing egregious tax loopholes and ensuring that profits were taxed where economic activities occurred and value was created. In their view, the Pillar One proposals are not "BEPS 2"; they do not share the same agenda, do not build on international tax and transfer pricing principles, and will weaken, not strengthen, the current system. They believe that the current tax and transfer pricing rules, inclusive of BEPS 1 changes, can encompass the digital economy. They offer six policy recommendations designed to move the global economy onto the BEPS 2 path, a path appropriate for 21st century digital multinationals that will benefit both developed and developing countries
- Citation source
- In: Tax management international journal. - Arlington. - (13 December 2019) ; 12 p
- Geographic coverage
- International
- Language note
- English
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