The OECD public consultation document “Secretariat Proposal for a ‘Unified Approach’ under Pillar One”: an assessment

Pasquale Pistone, João Félix Pinto Nogueira, Betty Andrade, Alessandro Turina

Research output: Contribution to journalArticlepeer-review

4 Citations (Scopus)

Abstract

In this article, the IBFD Task Force on the Digitalized Economy provides feedback to the OECD on its Public Consultation Document “Secretariat Proposal for a ‘Unified Approach’ under Pillar One”, launched on 9 October 2019. This approach may cause the compartmentalization of tax treaty rules and eventual phasing out of the PE concept for taxing business profit. On the other hand, approaches based on pre-determinations may be further explored to contribute to the sustainability of the system.
Original languageEnglish
Pages (from-to)14-27
Number of pages14
JournalBulletin for International Taxation
Volume74
Issue number1
Publication statusPublished - Jan 2020
Externally publishedYes

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