Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)

Resource Information

The work Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two) 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

Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)

Creator

• Schreiber, U

Subject

• OECD
• Pillar 1 (OECD)
• Pillar 2 (OECD)
• allocation of profits
• BEPS Project (OECD)
• digital economy
• global minimum tax
• tax sovereignty
• arm's length principle

Language

eng

Summary

This article examines the OECD/G20 programme of work dealing with the tax challenges arising from the digitalization of the economy, highlights the partial abandonment of the arm's length principle, discusses two ways of minimum taxation, evaluates the obstacles to international tax coordination and considers the possible consequences for national tax policy

Citation source

In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 6 ; p. 338-345

Geographic coverage

International

Language note

English