A Major Simplification of the OECD’s Pillar 1 Proposal

Authors

Michael J. Graetz, Columbia Law SchoolFollow

Document Type

Article

Publication Date

2021

Abstract

In this report, Graetz suggests major modifications to the OECD’s pillar 1 blueprint proposal to create a new taxing right for multinational digital income and some product sales that would greatly simplify the proposal. The modifications rely on readily available existing financial information and would achieve certainty in the application of pillar 1, while adhering to its fundamental structure and policies.

Disciplines

Law | Taxation-Federal | Taxation-State and Local | Taxation-Transnational | Tax Law

Recommended Citation

Michael J. Graetz, A Major Simplification of the OECD’s Pillar 1 Proposal, 101(2) Tax Notes Int'l 199 (2021).
Available at: https://scholarship.law.columbia.edu/faculty_scholarship/2731