Pillar 1 (OECD)
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Pillar 1 (OECD)
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- A better approach to the amount A double taxation problem
- A critical evaluation of the international impact of the global minimum tax
- A critique from a developing country perspective of the proposals to tax the digital economy
- A global tax system? Appraising the model GloBE rules
- A major simplification of the OECD's pillar 1 proposal
- A path for Caribbean jurisdictions after Pillar 1 and 2
- A primer on the OECD's "unified approach" for taxing digital and non-digital companies
- A seat at the table : thought leaders discuss OECD's plans on digital economy taxation
- Achieving certainty in an uncertain profit allocation environment
- Addressing the largest hurdles to Pillar 1 consensus
- Administering profit and consumption taxation in market jurisdictions : selected similarities in the digital era
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Agreement? What Agreement? The 8 October 2021, OECD Statement in perspective
- Ahead of its time by being late? The correlation between the atypical Brazilian transfer pricing rules and Amount B of the OECD Pillar One Proposal
- Aligning the location of taxation with the location of value creation : are we there yet!?!
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- Alternative Pillar 1 formulas for international fairness
- Amount A : concerns and a path forward
- Amount A : the G-20 is calling the tune, and U.S. multinationals will pay the piper
- Amount B - Vereinfachte Verrechnungspreisermittlung bei Basis-Marketing- und Vertriebsaktivitäten
- Amount B : the forgotten piece of the Pillar 1 jigsaw
- An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
- An unfinished patchwork : an assessment of the current international tax dispute resolution system from a developing country perspective
- Are Pillars 1 and 2 compatible with sovereignty and democracy?
- Are the U.N. and OECD walking together into the formulary apportionment abyss?
- Article 12B of the UN Model (2021) : a simplified solution for developing countries to tax income from the digital economy?
- Asian trends on Pillars One and Two : who is jumping on board and who may be jumping ship
- Assessing tax certainty effectiveness under Pillar 1
- At the crossroads of reform : nexus concept and profit allocation rules in light of Pillar One and the C(C)CTB Proposal - A comparative study
- BEFIT : is the arm's length principle still fit for purpose?
- BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie I : le pilier 1
- BEPS Monitoring Group comments on G-24's reaction to OECD two-pillar solution
- BEPS primer : past, present, and future, part 2
- Baanbrekende overeenkomst mondiale winstenverdeling
- Besteuerung der digitalen Wirtschaft : Die beiden Blueprints als Grundlage für die angestrebte finale Einigung
- Brazil says "Yes" to the OECD : will the OECD now say "Yes" to Brazil?
- Building anew with old blueprints
- Building on the rubble of Pillar One
- Can pillar 2 be leveraged to save pillar 1?
- Canada at the crossroads of international tax reform : between harmonization and tax competition
- 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 – what has changed since the 2020 blueprints?
- China's rising (and the United States' declining) influence in global tax governance? Some observations
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Comparing proposals to tax some profit in the market country
- Complexity or chaos?
- Compliance challenges of the BEPS Two-Pillar solution
- Constructive dialogue : BEPS and the TCJA
- Contemplating a multilateral convention to implement OECD pillars 1 and 2
- Convergence and divergence of global and U.S. tax policies
- Could taxing rights based on activities become the new norm?
- Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
- Das Multilaterale Instrument - eine ernüchternde Bilanz = The Multilateral Instrument - a sobering picture
- Das Nexus-Konzept (Steuerlicher Anknüpfungspunkt)
- Das internationale Steuerrecht wird neu geschrieben - Eckdaten des Zwei-Säulen-Konzepts der OECD = The international tax law is being rewritten - key data of the OECD's two-pillar concept
- De 2021-OESO-overeenkomst over Pijlers 1 en 2 en de implementatie van een minimumbelasting binnen de Europese Unie : eerste indrukken
- Definitely not boring : the U.N. Tax Committee and OECD collide
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Der Geltungsbereich des Pillar One - Scope
- Design of scope limitations for OECD Pillar 1 work
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Die Abschaffung der unilateralen Digitalsteuern in Europa
- Die Eckwerte der globalen Steuerreform
- Die Ermittlung der Bemessungsgrundlage von Amount A und die formelhafte Gewinnzuordnung
- Die OECD Model Rules für eine Neuverteilung von Besteuerungsrechten = The OECD Model rules for scope, tax base determinations, nexus and revenue sourcing
- Die Vermeidung der Doppelbesteuerung und das Problem der Doppelberücksichtigung
- Die Zukunft der Unternehmensbesteuerung - G7, G20, OECD und EU schaffen eine neue Weltsteuerordnung = The future of corporate taxation - G7, G20, OECD and EU create a new worldwide tax regime
- Die irische Steuerpolitik im BEPS-Kontext : Günstiges Umfeld für ausländische Unternehmen soll bleiben, auch wenn bis 2025 Steuervorteile entfallen
- Die neue "Weltsteuerordnung" rückt näher : OECD veröffentlicht Blueprints zu den Säulen 1 und 2
- Die neue Weltsteuerordnung als Rube-Goldberg-Maschine? Konstruktionmängel bei der Besteuerung digitaler Geschäftsmodelle nach dem OECD Pillar One
- Digital economy : new profit allocation and nexus approach
- Digital services tax
- Digital services taxes : this time around
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Distributive profit allocation rules : a new approach for an old problem
- Does the profit split method apply to principal structures?
- Driving to certainty under Pillar 1
- Eine Analyse der ökonomischen Wirkungsabschätzung
- Einigung beim Zwei-Säulen-Projekt - die Reform der internationalen Unternehmensbesteuerung
- El impuesto sobre determinados servicios digitales : antecedentes y contexto
- El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
- Eliminating relevant unilateral measures under pillar 1
- Essays on international taxation : liber amicorum Nishith Desai
- Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
- Evaluate practicality of OECD PE activity exemptions in light of evolving tax nexus for consumer-facing business (OECD Model Convention, Article 5, paragraph 4)
- Evaluating an alternative approach to taxing digital platforms in an international context
- Failing to further the OECD agreement would be a lose-lose-lose
- Festschrift für Jürgen Lüdicke
- Fiscaal praktijkboek 2022-2023 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscalidad internacional
- Foundations of international corporate taxation : a Swiss perspective
- Fundamental elements of a blockchain-based tax system : when to use blockchain for tax?
- GloBE rules made easy
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Global tax governance : taxation on digital economy, transfer pricing and litigation in tax matters (MAPs+ADR), tax policies for global sustainability : ongoing U.N. 2030 (SDG) and Addis Ababa Agendas
- Grenzüberschreitende Steuerkooperation im 21. Jahrhundert : neue Impulse für die internationale Diskussion
- Have the OECD Model and the UN Model served their purpose? Are they still fit for purpose?
- Have the OECD and UN Models served their purpose?
- Hitching Biden's corporate tax proposals to the global tax bandwagon
- How the OECD may be delivering tax comfort, if not tax certainty, through ICAP
- How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders’ comments in the OECD 2020 review
- How to think about how the US Congress thinks about international tax reforms
- Idas y venidas en el diseño de un Impuesto que someta a gravamen la prestación de determinados servicios digitales en el seno de la OCDE
- If Pillar 1 needs an MLI, why doesn't Pillar 2?
- Il transfer pricing : analisi, casi e questioni
- Implementierung des neuen Besteuerungsrechts
- Indonesian tax reform seeks alignment with international standards
- Institute responds to OECD consultation on Pillar One and Pillar Two Blueprints
- Intangible-related profit allocation within MNEs based on key DEMPE functions : selected issues and interaction with Pillar One and Pillar Two of the digital debate
- International company tax developments and some reflections on ways forward for the African continent
- International effective minimum taxation - the GLOBE proposal
- International tax dispute resolution in light of Pillar One : new challenges and opportunities
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- International tax update
- International tax: "pillars" of strength or ruins in the making?
- Internationale Steuerpolitik zwischen Steuerwettbewerb, Steuerkoordinierung und dem Kampf gegen Steuervermeidung
- Is big data that simple? An analysis of the transfer pricing aspects of value creation of data in the digitalized economy
- Is it time to admit the failure of pillar 1?
- Is there a need for a directive on Pillar 2? A few normative comments
- Justice, equality and tax law
- La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint
- Leap of faith : the economic impact assessment of the Pillar One and Pillar Two Blueprints
- Lost in construction : what is the direction of the work on the taxation of the digital economy?
- Major overhaul of the international taxation rules and implications for Hong Kong
- Making Pillars 1 and 2 effective
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- Neue Weltsteuerordnung für Unternehmensgewinne : die Blueprints der OECD zu Pillar One und Two aus Sicht der deutschen Wirtschaft
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- Next steps for the OECD Pillars : moving from a political deal to an enforceable law
- OECD buried under avalanche of Pillar 1 tax reform comments
- OECD draft blueprint includes a coordinated end to DSTs
- OECD minimum tax deal will see Canada reduce or cannibalize its own GDP
- OECD veröffentlicht Konsultationspapier zu Amount B : ist dies der erhoffte Durchbruch oder bleiben enttäuschte Erwartungen?
- OECD veröffentlicht neue Gewinnverteilungsregelungen für digitale und konsumentenorientierte Unternehmen : OECD legt am 12.10.2020 ein neues Konsultationspapier ("Pillar One Blueprint") für die Weiterentwicklung der internationalen Unternehmensbesteuerung vor
- OESO-plan voor belasting van digitale economie
- Off the map : dispute resolution in the BEPS 2.0 blueprints
- On the OECD's Unified Approach as Frankenstein's monster and a dented shape sorter
- Pillar 1 : who should be paying the tax bill?
- Pillar 1 and pillar 2 blueprints : historical context
- Pillar 1 as a ticket to a fairer taxation for low- and middle-income countries
- Pillar 1 for dummies: digital turf wars
- Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Pillar One : Reform der internationalen Unternehmensbesteuerung - Partielle Neuallokation von Besteuerungsrechten
- Pillar One and Pillar Two : a confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard?
- Pillar One and value creation : are revenue sourcing rules fulfilling the objective of taxing along with value creation?
- Pillar One reforms
- Pillar One tax games
- Pillar One und Pillar Two der OECD und ihre Auswirkungen für deutsche Unternehmen
- Pillar Two from the perspective of the European Union
- Pillars 1 and 2 : African perspectives
- Pillars One and Two : global tax reform
- Political cogs are turning
- Politische Einigung und aktuelle Entwicklungen zu Pillar One und Pillar Two
- Post-BEPS tax treaties between Latin America and the Caribbean
- Practitioners, have your voices heard : my take on the amount A draft model rules
- Praktische und interdisziplinäre Herausforderungen aus der neuen Weltsteuerordnung durch das Inclusive Framework der OECD/G20-Staaten
- Profit allocation within MNEs in light of the ongoing digital debate on Pillar I : a "2020 Compromise"?
- Progress report on OECD’s proposals for Pillars 1 and 2
- Progressive formulary apportionment : the case for 'amount D'
- Quo vadis Verrechnungspreise - die OECD auf Abwegen? Der Entwurf zur "Säule 1" v. 9.10.2019
- Reaching consensus on taxing the digitalized economy
- Reallocating taxing rights : is 'market' the answer?
- Recent developments on the two-pillar approach
- Relieving double taxation of amount A : different ways to spread the pain
- Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)
- Repurposing Pillar One into an incremental global tax for sustainability : a collective response to a global crisis
- Resolving multilateral transfer pricing disputes under the current tax treaty and European frameworks : shortcomings and possible suggestions for improvement
- Risiken der Besteuerung der digitalen Wirtschaft nach "Säule 1" : Handlungsbedarf des deutschen Gesetzgebers
- Réforme internationale de l’imposition de l’économie numérique : impacts des piliers un et deux sur le secteur bancaire suisse
- Should a global minimum tax be country-by-country?
- Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
- State adoption of European DST's : misguided and unnecessary
- States and pillar 1 nexus and revenue sourcing rules : here we go again?
- Steuer- und Wirtschaftsrecht : Erläuterungen, Analysen und Empfehlungen 2022
- Steuersicherheit und Streitbeilegung
- Tax aspects of the metaverse : is a Pillar Three coming?
- Tax avoidance and harmful tax competition : a proposal for an alternative solution
- Tax certainty and foreign tax credit uncertainty
- Tax challenges arising from digitalisation - economic impact assessment : inclusive framework on BEPS
- Tax challenges arising from digitalisation - report on Pillar One blueprint : Inclusive Framework on BEPS
- Tax challenges of the digital economy : an evaluation of the new OECD nexus rule based on revenue thresholds
- Tax challenges of the digital economy : an evaluation of the new nexus rule based on revenue thresholds
- Tax competition : understanding history's influence on the New Normal
- Tax complexity and transfer pricing blueprints, guidelines, and manuals
- Tax compliance y planificación fiscal internacional en la era Post BEPS
- Tax nexus and jurisdiction in international and EU law
- Tax planning under the GloBE Rules
- Tax treaties : what are we going to do with them?
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Taxing book profits : new proposals and 40 years of critiques
- Taxing consumer-facing business as a regulatory currency
- Taxing tech : the future of digital taxation
- Taxing the digital economy : Pillar One is not BEPS 2
- Taxing the digital economy : a case study on the Unified Approach
- Taxing the digital economy : as simple as 'A, B, C'?
- Taxing the digital economy : domestic and global challenges
- Taxing the digital economy : theory, policy and practice
- Taxing the digitalized economy : key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints
- The (not so) simple analytics of the new amount A
- The 2021 compromise
- The Andean question : two pillars, two sides?
- The BEPS 2.0 Project over the coming months
- The EU digital levy is dead : long live a Pillar One contribution?
- The OECD "unified approach" : have the cards been reshuffled?
- The OECD Draft Model rules for nexus and revenue sourcing : services
- The OECD Pillar 1 Blueprint : why Amount B matters
- The OECD Pillar One : an update
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules
- The OECD Unified Approach : nexus, scope, and coexisting with DSTs
- The OECD Unified Approach : understanding the real deal for market countries
- The OECD Unified Approach and the new international tax system : a half-way solution
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 9)
- The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
- The OECD report on Pillar One Blueprint and Article 12B in the UN report
- The OECD's 'unified approach' : should priority be given to pillar two?
- The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
- The OECD's global minimum tax and GILTI : a comparison
- The OECD's plan to modernize the global corporate income tax framework
- The OECD/G20 Inclusive Framework's Two-Pillar solution
- The TCJA's unilateral provocation of DSTs
- The Two Pillar solution one year on
- The Unified Approach
- The Unified Approach under Pillar 1 : an early analysis
- The ability to pay and economic allegiance : justifying additional allocation of taxing rights to market states
- The arm's-length standard after the pillars
- The brave (and uncertain) new world of international taxation under the 2020s compromise
- The cognitive bias of 'best practices' in international tax policy
- The deceptive allure of taxing "residual profits"
- The diverging paths of Pillars 1 and 2
- The economic participation principle as a justification for taxation
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
- The global tax deal from A to Z
- The historic origins of transfer pricing, current challenges and outlook
- The impact of the Pillar One and Pillar Two proposals on MNE's investment costs : an analysis using forward-looking effective tax rates
- The international tax architecture : titanic changes ahead?
- The international tax regime at 100 : reflections on the OECD's BEPS Project
- The interplay between FAR analysis and AOA in a digitalized economy
- The landmark OECD deal in historical perspective
- The legal challenges of creating a global tax regime with the OECD Pillar One Blueprint
- The merits of and improvements to Johnson & Johnson's amount Z proposal
- The new taxing right under Pillar One : preliminary thoughts on potential implications for MNEs
- The new world of Pillar One : practical thoughts on the new scope
- The potential costs of the OECD's proposed international tax reform
- The prospect of an EU Directive on the introduction of Pillar one in the European Union : any possible deviations from the OECD Blueprint?
- The tax world enters the digital age
- The taxation of permanent establishments : a critical analysis of the authorised OECD approach and its implementation in German tax law under specific consideration of the challenges imposed to the PE concept by the digitalisation of the economy
- The transfer-pricing profit-split method after BEPS : back to the future
- The transition to unitary taxation
- The trouble with 'pillars' in international tax policy
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Three approaches to taxing income from the digital economy : which is the best for developing countries?
- Towards a digital supply chain and digital taxation
- Transfer pricing and the arm's-length principle after the pillars
- Transformación digital y justicia tributaria
- Treasury's pillar 1 reset : in praise of comprehensive scoping
- Treatment of losses under OECD Pillars 1 and 2
- Tributación de la economía digitalizada
- Tributos, servicios digitales y robótica
- Twenty years of change to the treatment of services in the OECD Model and the UN Model
- Two to tango : BEPS 2.0 puts both governments and corporations on notice
- U.S. tax review [OECD Pillar 1; Section 958]
- U.S. tax review [final regs sale of partnership interests]
- UN Tax Committee neemt artikel over Automated Digital Services op in Model : en doet nog veel meer
- Umsatzzuordnungsregeln (Revenue Sourcing Rules)
- Umsetzung des Mehrseitigen Übereinkommens (Multilateral Instrument) in Deutschland
- Una visión práctica de la lucha contra la erosión de la base imponible y el traslado de beneficios (BEPS)
- Unilateral or unified : Canada's approach to taxing digital services
- Update zum internationalen Steuerrecht - die Highlights
- Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
- Using IPA 2015 as a model for OECD market intangible consultation
- Veering off course : targeted advertising and market taxation under Volkswagen Finance and pillar 1
- Vooruitgang mondiale oplossing voor belasten digitale economie
- What the G-20 should consider before adopting Pillars 1 and 2
- What's it to (the) U.S.? An impact analysis of Pillar 1 for U.S. multinationals
- Where will amount B leave the arm's-length principle?
- Why Nigeria cannot agree to the OECD's Two-Pillar approach - for now
- Why Sweden should lobby for a temporary OECD-approved digital services tax
- Why the arm's length principle should be maintained
- Will pillar 1 trigger a race to the top on corporate tax rates?
- Winners and losers : the OECD's Economic Impact Assessment of Pillar One
- XXXI Jornadas Latinoamericanas de Derecho Tributario : Tema 1 : Tributación de la Economía Digital
- „Diagonale“ Leistungsfähigkeit : Verbindung der mit BEPS erreichten „policy coherence“ und der Finanzierungsfunktion der Steuern für die nachhaltige Entwicklung zu einer „Superabschreibung“ für nachhaltiges Wirtschaften
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