Bulletin for International Taxation, 2021 (Volume 75), No. 5
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.
Li, Jinyan and Chatel, Sophie, "Repurposing Pillar One into an Incremental Global Tax for Sustainability: A Collective Response to a Global Crisis" (2021). Articles & Book Chapters. 2844.