Document Type
Working Paper
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,
Tax Notes Federal, Vol. 170, p. 213, 2021; Tax Notes International, Vol. 101, No. 2, p. 199, 2021
(2021).
Available at:
https://scholarship.law.columbia.edu/faculty_scholarship/2731
Included in
Taxation-Federal Commons, Taxation-State and Local Commons, Taxation-Transnational Commons, Tax Law Commons