The Legal Challenges of Creating a Global Tax Regime with the OECD Pillar One Blueprint
Bulletin for International Taxation, 2021 (Volume 75), No. 2
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.
Li, Jinyan, "The Legal Challenges of Creating a Global Tax Regime with the OECD Pillar One Blueprint" (2021). Articles & Book Chapters. 2825.