Agreement?, what agreement? the 8 October 2021, OECD Statement in perspective Yariv Brauner
By: Brauner, Yariv
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Material type: 
ArticlePublisher: 2022Subject(s): FISCALIDAD INTERNACIONAL | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | ECONOMÍA DIGITAL
In:
Intertax v. 50, issue 1, January 2022, p. 2-6Summary: On 8 October 2021, the OECD announced that 136 (out of 140) Inclusive Framework members had agreed on a 'Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy'. The agreement has been celebrated as being momentous and as building the foundation for a new international tax regime. This editorial contends that the celebration is premature, misplaced, and disingenuous.
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| OP 2141/2022/10-5 Addressing base erosion and profit shifting | OP 2141/2022/10-6 Right to a reasonable time during tax audits in Turkey | OP 2141/2022/10-7 Thirty years of fiscal (in)coherence | OP 2141/2022/1-1 Agreement?, what agreement? | OP 2141/2022/11 Intertax | OP 2141/2022/11-1 Time for a rethink? | OP 2141/2022/11-2 Interpretation of multi-lateral treaties |
On 8 October 2021, the OECD announced that 136 (out of 140) Inclusive Framework members had agreed on a 'Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy'. The agreement has been celebrated as being momentous and as building the foundation for a new international tax regime. This editorial contends that the celebration is premature, misplaced, and disingenuous.
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