Would Pillar One fix the broken system? electrónico Ana Paula Dourado
By: Dourado, Ana Paula
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | PRIMER PILAR (OCDE) | AMOUNT A (PRIMER PILAR, OCDE) | UNION EUROPEA
In:
Intertax v. 51, Issue 12, December 2023, p. 808-810Summary: In this editorial, this author comments on the following aspects raised by the Multilateral Convention to Implement Amount A of Pillar One (MLC): The amount of revenue reallocated to market states; stateless income and fair allocation of taxing rights; the elimination of unilateral digital taxes; the MLC’s rules for the entry into force; and legal certainty and legitimacy.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 2141/2023/12-1 (Browse shelf) | Available | OP 2141/2023/12-1 |
In this editorial, this author comments on the following aspects raised by the Multilateral Convention to Implement Amount A of Pillar One (MLC): The amount of revenue reallocated to market states; stateless income and fair allocation of taxing rights; the elimination of unilateral digital taxes; the MLC’s rules for the entry into force; and legal certainty and legitimacy.
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