2. The Two-Pillar Approach

from Taxing the Digitalization of the Economy: The Two Pillar Approach

by Bundesverband der Deutschen Industrie e.V.

Specifications of a multilateral convention

The Two-Pillar Approach

The OECD/G20 Inclusive Framework proposes a new taxing right and the effective minimum taxation of MNEs to address the tax challenges of the digitalization of the economy.

2. The Two-Pillar Approach

Next Article

Specifications of a multilateral convention

The Two-Pillar Approach

International Corporate Taxation Unified Approach Minimum Taxation

More articles from this publication:

Specifications of a multilateral convention

Procedural issues regarding Pillar Two

Pillar Two

The OECD Reform Proposals

Assessment of Reform Proposals and Alternative Recommendations

Value Creation - Analyzing Business Models and Allocation of Taxable Profits

Pillar Two: Global anti-base erosion proposal (GloBE

Pillar One: Revised nexus and profit allocation rules

1. Background

This article is from:

Taxing the Digitalization of the Economy: The Two Pillar Approach