Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries electrónico what has changed since the 2020 blueprints? Alexander Fedan
By: Fedan, Alexander
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | APLICACION | PAISES EN DESARROLLO
In:
Bulletin for International Taxation v. 77, n. 1, January 2023, p. 2-20 Summary: This article reviews the changes to the OECD’s Pillar One and Pillar Two solutions since the 2020 Blueprints by updating the case-study approach simulating the operation of the proposals under three profit-shifting schemes. The analysis reveals significant changes to Pillar One and Two integration and further increases tax revenue unpredictability.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/1-1 (Browse shelf) | Available | BIT/2023/1-1 |
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Resumen.
Disponible únicamente en formato electrónico a través de la plataforma IBFD en la Biblioteca del IEF.
This article reviews the changes to the OECD’s Pillar One and Pillar Two solutions since the 2020 Blueprints by updating the case-study approach simulating the operation of the proposals under three profit-shifting schemes. The analysis reveals significant changes to Pillar One and Two integration and further increases tax revenue unpredictability.
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