Pillar 1 as a Ticket to a Fairer Taxation for Low- and Middle-Income Countries
Topic : international taxation
Sub-Topic : beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), international tax planning, taxation in the digital economy
Resource Type : publication
Geographic_Area : global south
Level : intermediate level
Language_Proficiency : high language proficiency
Data_Bandwidth : low databandwith
Cost : medium cost
Language : English
Subtitled : no
publication
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low databandwith
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doc,pdf,excel
In this installment of Emerging Economies, Michel and Falcão consider how pillar 1 could level the playing field for low- and middle income countries if the sourcing rules are fairly enforced.
Topic : international taxation
Sub-Topic : beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), international tax planning, taxation in the digital economy
Resource Type : publication
Geographic_Area : global south
Level : intermediate level
Language_Proficiency : high language proficiency
Data_Bandwidth : low databandwith
Cost : medium cost
Language : English
Subtitled : no