The Unified Approach Under Pillar 1: An Early Analysis

Tax Notes International, Vol. 96 No. 11

8 Pages Posted: 12 Feb 2020

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: December 16, 2019

Abstract

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

Parada, Leopoldo, The Unified Approach Under Pillar 1: An Early Analysis (December 16, 2019). Tax Notes International, Vol. 96 No. 11 , Available at SSRN: https://ssrn.com/abstract=3522027

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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+44 (0)113 343 9938 (Phone)

HOME PAGE: http://https://essl.leeds.ac.uk/law

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