Repurposing Pillar One into an incremental Global Tax for sustainability electrónico a collective response to a global crisis Sophie Chatel and Jinyan Li
By: Chatel, Sophie
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Contributor(s): Li, Jinyan.
Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | PRIMER PILAR (OCDE) | EMPRESAS MULTINACIONALES | TIPO MÍNIMO GLOBAL | FISCALIDAD INTERNACIONAL
In:
Bulletin for International Taxation v. 75, n. 5, May 2021Summary: This article proposes to repurpose the OECD/IF Pillar One Blueprint from a taxing rights reallocation mechanism into an incremental global tax for sustainability. With a common goal and DST-like feature for simplification, the proposal aims to ease the negotiation of essential and drastic simplifications required to deliver a workable solution.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/5-1 (Browse shelf) | Available | BIT/2021/5-1 |
Disponible únicamente en formato electrónico.
Resumen.
This article proposes to repurpose the OECD/IF Pillar One Blueprint from a taxing rights reallocation mechanism into an incremental global tax for sustainability. With a common goal and DST-like feature for simplification, the proposal aims to ease the negotiation of essential and drastic simplifications required to deliver a workable solution.
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