Dagan, Tsilly
GLoBE the potential costs of cooperation electrónico / Tsilly Dagan
Resumen.
This article argues that the fact that the 2021 global tax deal (focusing on Pillar 2) is cooperative is not in itself proof of the deal being beneficial (and certainly not equally beneficial) for all parties. Developing countries particularly may benefit less and possibly even lose from the agreement. The article focuses on two features of cooperation that may tilt the playing field in favour of developed countries: agenda influence and structural incentives to cooperate. Since the OECD had control over both the agenda and the ways in which the game was structured, it is not surprising that the deal served the interests of its members.
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
EVALUACION
FISCALIDAD INTERNACIONAL
PAISES EN DESARROLLO
Intertax 0165-2826 v. 51, issue 10, October 2023, 12 p.
GLoBE the potential costs of cooperation electrónico / Tsilly Dagan
Resumen.
This article argues that the fact that the 2021 global tax deal (focusing on Pillar 2) is cooperative is not in itself proof of the deal being beneficial (and certainly not equally beneficial) for all parties. Developing countries particularly may benefit less and possibly even lose from the agreement. The article focuses on two features of cooperation that may tilt the playing field in favour of developed countries: agenda influence and structural incentives to cooperate. Since the OECD had control over both the agenda and the ways in which the game was structured, it is not surprising that the deal served the interests of its members.
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
EVALUACION
FISCALIDAD INTERNACIONAL
PAISES EN DESARROLLO
Intertax 0165-2826 v. 51, issue 10, October 2023, 12 p.