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

Resultado de pesquisa › revisão de pares

4 Citações (Scopus)

42 Transferências (Pure)

Resumo

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.

Idioma original	English
Páginas (de-até)	14-27
Número de páginas	14
Revista	Bulletin for International Taxation
Volume	74
Número de emissão	1
Estado da publicação	Publicado - jan. 2020
Publicado externamente	Sim

ODS da ONU

Este resultado contribui para o(s) seguinte(s) Objetivo(s) de Desenvolvimento Sustentável

ODS 16 Paz, justiça e instituições fortes
ODS 17 Parcerias para os objetivos

Acesso ao documento

48739802Accepted author manuscript, 366 KBLicença: Unspecified

Outros arquivos e links

Link to publication in Scopus

Citação

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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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