The Resource Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries

Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries

Label
Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
Title
Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
Creator
Subject
Language
eng
Summary
In this article, the author considers whether the taxable income allocation under the OECD's Pillar One and Pillar Two proposals can generate consistent tax revenue for developing countries to fund their sustainable development. The analysis adopts a case-study approach that simulates the operation of the OECD proposals under three profit-shifting schemes
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 8 ; p. 382-400
http://library.link/vocab/creatorName
Fedan, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • Pillar 1 (OECD)
  • Unified Approach (OECD)
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
  • allocation of taxing rights
  • developing countries
  • profit shifting
Label
Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
Instantiates
Publication
Label
Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932