The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment

Journal
Pistone, P.; Nogueira, J.F. Pinto; Andrade Rodríguez, B.; Turina, A.
OECD
Bulletin for International Taxation 2020 (Volume 74), No. 2
Format/Price
JournalUSD 45

In this article, the IBFD Task Force on the Digitalized Economy provides feedback to the OECD on its Public Consultation Document, launched on 8 November 2019, on the specific matters of the Global Anti-Base Erosion (GloBE) Proposal, also known as Pillar Two of the BEPS 2.0 Project, as included in the Public Consultation Document.