The usefulness of Pillar 1 by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticlePublisher: 2024Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ECONOMÍA DIGITAL | PRIMER PILAR (OCDE)
In:
Tax Notes International v. 115, n.8, August 19 2024, p. 1205-1209Summary: Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He would like to thank Mindy Herzfeld, Michael Lennard, and Cristoph Spengel for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah responds to recent discussions regarding implementation of pillar 1 and evaluates the merits of potential alternatives.
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Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He would like to thank Mindy Herzfeld, Michael Lennard, and Cristoph Spengel for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah responds to recent discussions regarding implementation of pillar 1 and evaluates the merits of potential alternatives.
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