The Resource Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints

Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints

Label
Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
Title
Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
Creator
Subject
Language
eng
Summary
This article summarizes the OECD Blueprints released in October 2020 and analyses the key takeaways of the public consultation and virtual meeting that followed. The main messages from stakeholders on Pillar One were a request for simplification and the removal of unilateral measures, changes to the scope and clarifications on how to compute the tax base notably for Amount A. On Pillar Two, key political decisions on tax rates, carve-outs and preferred simplification measures remain outstanding, with stakeholders pushing for the use of deferred tax accounting, clear and transparent administrative guidance and better prevention of cross-border tax disputes and multiple taxation
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 28 (2021), no. 3 ; p. 164-173
http://library.link/vocab/creatorName
  • Dam, H. van
  • Kiès, C
  • Klethi, P-A
  • Kroon, S. van der
  • Kunen, J-W
  • Silva, B. Farinha Aniceto da
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • transfer pricing
  • Pillar 1 (OECD)
  • allocation of taxing rights
  • Pillar 2 (OECD)
  • global minimum tax
  • tax policy
  • tax accounting
Label
Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
Instantiates
Publication
Label
Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
Publication

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