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

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 journal › Article › peer-review

4 Citations (Scopus)

4 Downloads

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 language	English
Pages (from-to)	14-27
Number of pages	14
Journal	Bulletin for International Taxation
Volume	74
Issue number	1
Publication status	Published - Jan 2020
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions
SDG 17 Partnerships for the Goals

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48739802Accepted author manuscript, 366 KBLicence: Unspecified

Cite this

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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 {\textquoteleft}Unified Approach{\textquoteright} 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.",

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AU - Andrade, Betty

AU - Turina, Alessandro

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AB - 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.

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

Abstract

UN SDGs

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