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01509nma a2200265 u 4500 |
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EB002190050 |
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00000000000000.0 |
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240103 ||| eng |
| 100 |
1 |
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|a O'Reilly, Pierce
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| 245 |
0 |
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|a Update to the economic impact assessment of pillar one
|h Elektronische Ressource
|b OECD/G20 Base Erosion and Profit Shifting Project
|c Pierce, O'Reilly ... [et al]
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| 260 |
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|a Paris
|b OECD Publishing
|c 2023
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| 300 |
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|a 40 p.
|c 21 x 28cm
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| 653 |
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|a Taxation
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| 700 |
1 |
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|a Hanappi, Tibor
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| 700 |
1 |
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|a Delpeuch, Samuel
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| 700 |
1 |
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|a Hugger, Felix
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 490 |
0 |
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|a OECD Taxation Working Papers
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| 024 |
8 |
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|a /10.1787/7c35a55c-en
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| 856 |
4 |
0 |
|a oecd-ilibrary.org
|u https://doi.org/10.1787/7c35a55c-en
|x Verlag
|3 Volltext
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| 082 |
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|a 336
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| 520 |
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|a This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts
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