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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Persistent link: https://www.econbiz.de/10013257990

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

Multinational Efforts to Limit Intellectual Property Income Shifting : The OECD's Base Erosion and Profit Shifting (BEPS) Project

Maine, Jeffrey A. - 2019

Shifting (BEPS) Project. The movements presented a unique opportunity to consider the intersection of a behemoth multinational …’s BEPS Project is not. Indeed, many nations have been adopting BEPS Project proposals to prevent international tax avoidance … by multinational companies. With that said, however, the United States’ commitment to adopting BEPS Project proposals is …

Persistent link: https://www.econbiz.de/10014103137

Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Persistent link: https://www.econbiz.de/10013337674

International Business Transactions and Taxation : Practical Guidance and Framework for Executives

Solbach, Manuel C. - 2023

-operation and Development (OECD) of the Base Erosion and Profit Shifting (BEPS) initiative and have contributed to increase …

Persistent link: https://www.econbiz.de/10014415140

Evaluating the impact of Pillars One and Two

Tandon, Suranjali; Rao, Chetan - 2022

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

Persistent link: https://www.econbiz.de/10013393628