A fresh start searching for consensus in international tax reform by Sol Picciotto
By: Picciotto, Sol
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Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | IMPUESTOS | PRIMER PILAR (OCDE) | POLITICA FISCAL
In:
Tax Notes International v. 117, n. 2, January 13 2025, p. 207-224Summary: In this article, Picciotto argues that the negotiations at the U.N. offer an opportunity to overcome the increasing dissensus in international tax rooted in the polarization between residence and source taxation, and that while a new consensus may be difficult to reach, it could be more sustainable.
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| Artículos | IEF | IEF | OP 138-Bis/2025/117/2-1 (Browse shelf) | Available | OP 138-Bis/2025/117/2-1 |
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| OP 138-Bis/2025/117/13 Tax Notes International | OP 138-Bis/2025/117/1-4 The two-pillar solution | OP 138-Bis/2025/117/2 Tax Notes International | OP 138-Bis/2025/117/2-1 A fresh start | OP 138-Bis/2025/117/2-2 Unpacking the German MOF's final anti-hybrid decree for U.S. MNEs | OP 138-Bis/2025/117/2-3 Group financing transactions | OP 138-Bis/2025/117/2-4 South Africa, the G20, and taxation |
In this article, Picciotto argues that the negotiations at the U.N. offer an opportunity to overcome the increasing dissensus in international tax rooted in the polarization between residence and source taxation, and that while a new consensus may be difficult to reach, it could be more sustainable.
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