Evaluating the impact of Pillars One and Two

Suranjali Tandon and Chetan Rao

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This paper uses open-source data to provide tentative estimates of the impact of Pillars One and Two. The methodology has been detailed so that administrators can replicate it for comparison. Further, the paper provides an assessment from the perspective of developing countries of some of the key design elements of the proposals so as to understand whether they are administrable and to foresee possible challenges.

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Year of publication:	[2022]
Authors:	Tandon, Suranjali ; Rao, Chetan
Publisher:	Geneva, Switzerland : South Centre
Subject:	Amount A \| Automated Digital Services (ADS) \| Base Erosion and Profit Shifting Project (BEPS) \| Digital Service Taxes (DSTs) \| Double Taxation \| Global Anti-Base Erosion (GloBE) Rules \| Global Minimum Tax Rate \| Global Tax \| Global Taxation \| Group of 20 (G-20) \| Group of Twenty-Four (G-24) \| Inclusive Framework \| International Tax \| International Tax Cooperation \| International Taxation \| Investment \| Multilateral Instrument (MLI) \| Multinational Enterprises (MNEs) \| Organisation for Economic Co-operation and Development (OECD) \| Pillar One \| Pillar Two \| Tax \| Tax Certainty \| Tax Cooperation \| Tax Dispute Resolution Mechanism \| Tax Law \| Tax Policy \| Tax Reform \| Taxation \| Taxing Rights \| The Multilateral Convention (MLC) \| Two Pillar Solution \| Multinationales Unternehmen \| Transnational corporation \| Internationales Steuerrecht \| International tax law \| Doppelbesteuerung \| Double taxation \| Welt \| World \| Gewinnverlagerung \| Income shifting \| OECD-Staaten \| OECD countries \| Internationale Unternehmensbesteuerung \| International corporate taxation \| Unternehmensbesteuerung \| Corporate taxation \| Steuerpolitik \| Tax policy \| Steuerreform \| Tax reform \| Steuerwettbewerb \| Tax competition \| Steuerrecht \| Tax law \| Steuererhebungsverfahren \| Taxation procedure \| Steuerharmonisierung \| Tax harmonization \| G20-Staaten \| G20 countries \| Steuertarif \| Tax rate \| Steuervermeidung \| Tax avoidance

Extent:	1 Online-Ressource (circa 60 Seiten) Illustrationen
Series:	Research paper. - Geneva : [Verlag nicht ermittelbar], ISSN 1819-6934, ZDB-ID 2591215-X. - Vol. 165 (4 October 2022)
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper
Language:	English
Other identifiers:	hdl:10419/270392 [Handle]
Source:	ECONIS - Online Catalogue of the ZBW

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