Update to the economic impact assessment of pillar one: OECD/G20 Base Erosion and Profit Shifting Project
This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Imp...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | , , , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2023
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| Schriftenreihe: | OECD Taxation Working Papers
no.66 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts. |
| Beschreibung: | 1 Online-Ressource (40 p.) 21 x 28cm. |
| DOI: | 10.1787/7c35a55c-en |
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| indexdate | 2024-11-26T14:55:35Z |
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| series2 | OECD Taxation Working Papers |
| spelling | O'Reilly, Pierce VerfasserIn aut Update to the economic impact assessment of pillar one OECD/G20 Base Erosion and Profit Shifting Project Pierce, O'Reilly ... [et al] Paris OECD Publishing 2023 1 Online-Ressource (40 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.66 This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts. Taxation Hanappi, Tibor MitwirkendeR ctb Delpeuch, Samuel MitwirkendeR ctb Hugger, Felix MitwirkendeR ctb Whyman, David MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/7c35a55c-en Volltext |
| spellingShingle | O'Reilly, Pierce Update to the economic impact assessment of pillar one OECD/G20 Base Erosion and Profit Shifting Project Taxation |
| title | Update to the economic impact assessment of pillar one OECD/G20 Base Erosion and Profit Shifting Project |
| title_auth | Update to the economic impact assessment of pillar one OECD/G20 Base Erosion and Profit Shifting Project |
| title_exact_search | Update to the economic impact assessment of pillar one OECD/G20 Base Erosion and Profit Shifting Project |
| title_full | Update to the economic impact assessment of pillar one OECD/G20 Base Erosion and Profit Shifting Project Pierce, O'Reilly ... [et al] |
| title_fullStr | Update to the economic impact assessment of pillar one OECD/G20 Base Erosion and Profit Shifting Project Pierce, O'Reilly ... [et al] |
| title_full_unstemmed | Update to the economic impact assessment of pillar one OECD/G20 Base Erosion and Profit Shifting Project Pierce, O'Reilly ... [et al] |
| title_short | Update to the economic impact assessment of pillar one |
| title_sort | update to the economic impact assessment of pillar one oecd g20 base erosion and profit shifting project |
| title_sub | OECD/G20 Base Erosion and Profit Shifting Project |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/7c35a55c-en |
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