A major simplification of the OECD's pillar 1 proposal by Michael J. Graetz
By: Graetz, Michael J
.
Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | PRIMER PILAR (OCDE) | FISCALIDAD INTERNACIONAL
In:
Tax Notes International v. 101, n. 2, January 11 2021, p. 199-211Summary: In this article, the author suggests major modifications to the OECD's pillar 1 blueprint proposal to create a new taxing right for multinational digital income and sompe roduct sales that would greatly simplify the proposal. The modifications rely on readily available existing financial information and would achieve certainty in the application of pillar 1, while adhering to its fundamental structure and policies.
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Disponible también en formato electrónico.
Resumen.
In this article, the author suggests major modifications to the OECD's pillar 1 blueprint proposal to create a new taxing right for multinational digital income and sompe roduct sales that would greatly simplify the proposal. The modifications rely on readily available existing financial information and would achieve certainty in the application of pillar 1, while adhering to its fundamental structure and policies.
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