The new taxing right under Pillar One electrónico preliminary thoughts on potential implications for MNEs Marco Adda, Francesco Saverio Scandone and Umberto Lorenzi
By: Adda, Marco
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Contributor(s): Scandone, Francesco Saverio | Lorenzi, Umberto.
Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | PRIMER PILAR (OCDE)
In:
International Transfer Pricing Journal v. 28, Issue 1, 2021Summary: The OECD has made relevant progress towards reaching a consensus-based long-term solution to address the tax challenges arising from the digitalization of the economy and Pillar One is the last milestone of this tortuous path. In this article, the authors, without pretending to be exhaustive given the multitude of topics, wish to raise awareness among the international business community, illustrating some selected aspects deriving from Pillar One implementation that deserve further and deeper consideration in order to avoid triggering discontinuity to the current principles applied by MNEs to allocate income.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/1-5 (Browse shelf) | Available | ITPJ/2021/1-5 |
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Disponible únicamente en formato electrónico.
Resumen.
The OECD has made relevant progress towards reaching a consensus-based long-term solution to address the tax challenges arising from the digitalization of the economy and Pillar One is the last milestone of this tortuous path. In this article, the authors, without pretending to be exhaustive given the multitude of topics, wish to raise awareness among the international business community, illustrating some selected aspects deriving from Pillar One implementation that deserve further and deeper consideration in order to avoid triggering discontinuity to the current principles applied by MNEs to allocate income.
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