OCDE
Update to the economic impact assessment of Pillar One OECD/G20 Base Erosion and Profit Shifting Project electrónico / by Samuel Delpeuch, Tibor Hanappi, Felix Hugger, Pierce O'Reilly and David Whyman .-- Paris : OECD Publishing , 2023
.--41 p. graf. 1 recurso en línea .-- ( OECD taxation working papers ; ,no. 66 ).
Disponible en el Repositorio de la Biblioteca del IEF.
Bibliografía.
This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the
Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.
The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to
Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes
in the design of Amount A as well as updates to the data and methodology of the impact assessment. The
paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
https://dx.doi.org/10.1787/7c35a55c-en
ECONOMÍA DIGITAL
IMPUESTOS
PRIMER PILAR (OCDE)
APLICACION
EVALUACION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Delpeuch, Samuel