Case Study Analysis of the OECD Pillar One and Pillar Two Allocations to Developing Countries

Journal
Fedan, A.
International; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 8
Format/Price
JournalUSD 45

In this article, the author considers whether the taxable income allocation under the OECD’s Pillar One and Pillar Two proposals can generate consistent tax revenue for developing countries to fund their sustainable development. The analysis adopts a case-study approach that simulates the operation of the OECD proposals under three profit-shifting schemes.