Taxing the digitalized economy key takeaways from the OECD public consultation on the Pillar One and Pillar Two Blueprints electrónico Harmen van Dam, Charlotte Kiès, Pierre-Antoine Klethi, Steffanie van der Kroon, Jan-Willem Kunen and Bruno da Silva
Contributor(s): Dam, Harmen van
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Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE)
In:
International Transfer Pricing Journal v. 28, n. 3, 2021Summary: This article summarizes the OECD Blueprints released in October 2020 and analyses the key takeaways of the public consultation and virtual meeting that followed. The main messages from stakeholders on Pillar One were a request for simplification and the removal of unilateral measures, changes to the scope and clarifications on how to compute the tax base notably for Amount A. On Pillar Two, key political decisions on tax rates, carve-outs and preferred simplification measures remain outstanding, with stakeholders pushing for the use of deferred tax accounting, clear and transparent administrative guidance and better prevention of cross-border tax disputes and multiple taxation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/3-2 (Browse shelf) | Available | ITPJ/2021/3-2 |
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Resumen.
This article summarizes the OECD Blueprints released in October 2020 and analyses the key takeaways of the public consultation and virtual meeting that followed. The main messages from stakeholders on Pillar One were a request for simplification and the removal of unilateral measures, changes to the scope and clarifications on how to compute the tax base notably for Amount A. On Pillar Two, key political decisions on tax rates, carve-outs and preferred simplification measures remain outstanding, with stakeholders pushing for the use of deferred tax accounting, clear and transparent administrative guidance and better prevention of cross-border tax disputes and multiple taxation.
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