The Legal Challenges of Creating a Global Tax Regime with the OECD Pillar One Blueprint

Document Type

Article

Publication Date

2-1-2021

Source Publication

Bulletin for International Taxation, 2021 (Volume 75), No. 2

Abstract

Like the Internet connecting the computers of the world, a global tax regime created with the OECD Pillar One Blueprint seeks to integrate and standardize national corporate taxes in respect of automated digital services and consumer facing businesses of large corporations. In this article, the author considers the various legal challenges of creating such a regime.

Link to Full Text

Request a copy that is accessible using assistive technology (link opens in a new window)

Share

COinS