Economic Analysis and Impact Assessment of the Pillar 1 & 2 Proposals

On 13 February 2020, the OECD published a (first) economic analysis / impact assessment of the (combined) Pillar 1 & 2 proposals).

Background

The OECD recently published the proposals for a so-called “two pillar solution” to the tax challenges arising from the digitalization of the economy. These proposals, which are currently under negotiation, include a set-up for a fundamental tax reform.

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