The Resource Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
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The item Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article reviews the changes to the OECD’s Pillar One and Pillar Two solutions since the 2020 Blueprints by updating the case-study approach simulating the operation of the proposals under three profit-shifting schemes. The analysis reveals significant changes to Pillar One and Two integration and further increases tax revenue unpredictability
- Language
- eng
- Label
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
- Title
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
- Language
- eng
- Summary
- This article reviews the changes to the OECD’s Pillar One and Pillar Two solutions since the 2020 Blueprints by updating the case-study approach simulating the operation of the proposals under three profit-shifting schemes. The analysis reveals significant changes to Pillar One and Two integration and further increases tax revenue unpredictability
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 77 (2023), no. 1 ; p. 2-20
- http://library.link/vocab/creatorName
- Fedan, A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- Amount A (Pillar 1, OECD)
- Amount B (Pillar 1, OECD)
- developing countries
- profit shifting
- top-up tax
- STTR (OECD)
- UTPR (OECD)
- Label
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
- Label
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
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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/portal/Case-study-analysis-of-the-OECD-Pillar-One-and/1suLPMDcEUk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Case-study-analysis-of-the-OECD-Pillar-One-and/1suLPMDcEUk/">Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
