The Unified Approach Under Pillar 1: An Early Analysis
Tax Notes International, Vol. 96 No. 11
8 Pages Posted: 12 Feb 2020
Date Written: December 16, 2019
In this article, the author provides an early analysis of the recently released OECD proposal for a unified approach under pillar 1, recognizing that an approach like that appears to be in principle preferable when compared with unilateral state measures such as digital services taxes.
Keywords: Digital taxes, digital economy, OECD Pillar One, unified approach
JEL Classification: K34
Suggested Citation: Suggested Citation