The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

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...

1. Taxation structure and main tax policy issues / Juan Carlos Gomez Sabaini and Ricardo Martner -- 2. An outline of tax systems and tax reforms / Francesco Figari and Luca Gandullia -- 3. Political economy issues of taxation / Paola Profeta and Simona Scabrosetti -- 4. Corporate tax systems and...