Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy¶
OECD/G20 Inclusive Framework on BEPS. (2021). Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. OECD.
Cited by¶
1 citation across 1 artifact.
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Mechanisms¶
- Tax Harmonization Agreement
- It is the direct antidote to a race to the bottom, in which each jurisdiction undercuts the next to attract mobile profit until all of them lose revenue.
This sourceEstablishes a global minimum corporate-tax floor intended to limit tax-rate competition and protect national tax bases from mobile-profit shifting.
- It is the direct antidote to a race to the bottom, in which each jurisdiction undercuts the next to attract mobile profit until all of them lose revenue.
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