Evaluating the impact of Pillars One and Two
| Autor: | Tandon, Suranjali, Rao, Chetan |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: |
Digital Service Taxes (DSTs)
Base Erosion and Profit Shifting Project (BEPS) Group of Twenty-Four (G-24) Pillar One Automated Digital Services (ADS) Tax Double Taxation Tax Law Global Taxation International Tax Amount A Tax Reform Tax Dispute Resolution Mechanism Global Minimum Tax Rate Taxing Rights Multinational Enterprises (MNEs) Organisation for Economic Co-operation and Development (OECD) International Taxation International Tax Cooperation Pillar Two The Multilateral Convention (MLC) Tax Certainty Multilateral Instrument (MLI) Inclusive Framework Taxation Global Tax Global Anti-Base Erosion (GloBE) Rules Group of 20 (G-20) ddc:300 Tax Cooperation Tax Policy Investment Two Pillar Solution |
| Popis: | The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This paper uses open-source data to provide tentative estimates of the impact of Pillars One and Two. The methodology has been detailed so that administrators can replicate it for comparison. Further, the paper provides an assessment from the perspective of developing countries of some of the key design elements of the proposals so as to understand whether they are administrable and to foresee possible challenges. |
| Databáze: | OpenAIRE |
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