Law | Taxation-Federal | Taxation-State and Local | Taxation-Transnational | Tax Law
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.
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
Available at: https://scholarship.law.columbia.edu/faculty_scholarship/2731