Picciotto, Sol
A fresh start searching for consensus in international tax reform / by Sol Picciotto
In this article, Picciotto argues that the negotiations at the U.N. offer an opportunity to overcome the increasing dissensus in international tax rooted in the polarization between residence and source taxation, and that while a new consensus may be difficult to reach, it could be more sustainable.
IMPUESTO DE SOCIEDADES
IMPUESTOS
PRIMER PILAR (OCDE)
POLITICA FISCAL
Tax Notes International 1048-3306 v. 117, n. 2, January 13 2025, p. 207-224
A fresh start searching for consensus in international tax reform / by Sol Picciotto
In this article, Picciotto argues that the negotiations at the U.N. offer an opportunity to overcome the increasing dissensus in international tax rooted in the polarization between residence and source taxation, and that while a new consensus may be difficult to reach, it could be more sustainable.
IMPUESTO DE SOCIEDADES
IMPUESTOS
PRIMER PILAR (OCDE)
POLITICA FISCAL
Tax Notes International 1048-3306 v. 117, n. 2, January 13 2025, p. 207-224