Dourado, Ana Paula
Would Pillar One fix the broken system? electrónico / Ana Paula Dourado
In this editorial, this author comments on the following aspects raised by the Multilateral Convention to Implement Amount A of Pillar One (MLC): The amount of revenue reallocated to market states; stateless income and fair allocation of taxing rights; the elimination of unilateral digital taxes; the MLC’s rules for the entry into force; and legal certainty and legitimacy.
FISCALIDAD INTERNACIONAL
PRIMER PILAR (OCDE)
AMOUNT A (PRIMER PILAR, OCDE)
UNION EUROPEA
Intertax 0165-2826 v. 51, Issue 12, December 2023, p. 808-810
Would Pillar One fix the broken system? electrónico / Ana Paula Dourado
In this editorial, this author comments on the following aspects raised by the Multilateral Convention to Implement Amount A of Pillar One (MLC): The amount of revenue reallocated to market states; stateless income and fair allocation of taxing rights; the elimination of unilateral digital taxes; the MLC’s rules for the entry into force; and legal certainty and legitimacy.
FISCALIDAD INTERNACIONAL
PRIMER PILAR (OCDE)
AMOUNT A (PRIMER PILAR, OCDE)
UNION EUROPEA
Intertax 0165-2826 v. 51, Issue 12, December 2023, p. 808-810