Brauner, Yariv
Agreement?, what agreement? the 8 October 2021, OECD Statement in perspective / Yariv Brauner .-- , 2022
On 8 October 2021, the OECD announced that 136 (out of 140) Inclusive Framework members had agreed on a 'Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy'. The agreement has been celebrated as being momentous and as building the foundation for a new international tax regime. This editorial contends that the celebration is premature, misplaced, and disingenuous.
FISCALIDAD INTERNACIONAL
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
ECONOMÍA DIGITAL
Intertax 0165-2826v. 50, issue 1, January 2022, p. 2-6
Agreement?, what agreement? the 8 October 2021, OECD Statement in perspective / Yariv Brauner .-- , 2022
On 8 October 2021, the OECD announced that 136 (out of 140) Inclusive Framework members had agreed on a 'Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy'. The agreement has been celebrated as being momentous and as building the foundation for a new international tax regime. This editorial contends that the celebration is premature, misplaced, and disingenuous.
FISCALIDAD INTERNACIONAL
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
ECONOMÍA DIGITAL
Intertax 0165-2826v. 50, issue 1, January 2022, p. 2-6