Document Type

Article

Publication Date

5-15-2021

Source Publication

Bulletin for International Taxation, 2021 (Volume 75), No. 5

Abstract

This article proposes to repurpose the OECD/IF Pillar One Blueprint from a taxing rights reallocation mechanism into an incremental global tax for sustainability. With a common goal and DST-like feature for simplification, the proposal aims to ease the negotiation of essential and drastic simplifications required to deliver a workable solution.

Download

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

Share

COinS