The OECD Unified Approach: Nexus, Scope, and Coexisting With DSTs

Tax Notes International, December 9, 2019, p. 909

6 Pages Posted: 14 Jan 2020

Date Written: December 9, 2019

Abstract

This article comments on the OECD Secretariat Proposal for a “Unified Approach” under Pillar One, released October 9, 2019. The article focuses on the proposal’s scope, nexus, administration and compliance, proposed “Amount C” and compatibility with unilateral digital service taxes. The article suggests a nexus that does not consider size-limiting worldwide revenue thresholds and offers an alternative de minimis country-specific sale-based proposal. Comments on the OECD proposal were submitted by the author as part of the OECD’s public consultation process in November 2019.

Keywords: International, Tax, law, Digital Service Tax, DST, OECD

Suggested Citation

Harpaz, Assaf, The OECD Unified Approach: Nexus, Scope, and Coexisting With DSTs (December 9, 2019). Tax Notes International, December 9, 2019, p. 909 . Available at SSRN: https://ssrn.com/abstract=3514862

Assaf Harpaz (Contact Author)

Duke Law School ( email )

Durham, NC
United States

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