Update to the economic impact assessment of Pillar One electrónico OECD/G20 Base Erosion and Profit Shifting Project by Samuel Delpeuch, Tibor Hanappi, Felix Hugger, Pierce O'Reilly and David Whyman
By: OCDE
.
Contributor(s): Delpeuch, Samuel.
Material type: 
TextSeries: OECD taxation working papers ; no. 66.Publisher: Paris OECD Publishing 2023Description: 41 p. graf. 1 recurso en línea.Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | PRIMER PILAR (OCDE) | APLICACION | EVALUACION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICOOnline resources: Click here to access online Summary: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the
Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.
The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to
Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes
in the design of Amount A as well as updates to the data and methodology of the impact assessment. The
paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OL 1867 (Browse shelf) | Available | OL 1867 |
Disponible en el Repositorio de la Biblioteca del IEF.
Bibliografía.
This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the
Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.
The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to
Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes
in the design of Amount A as well as updates to the data and methodology of the impact assessment. The
paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
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