The OECD Secretariat Proposal for a “Unified Approach” under Pillar One: Strengths and Weaknesses of the New and Revised Nexus and Profit Allocation Rules

Adv. LL.M, A. Samari
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引用次数: 2

Abstract

The OECD’s efforts towards addressing the tax challenges arising from digitalization recently reached a new significant phase of work. Indeed, the three-tier profit allocation mechanism embedded in the Secretariat Proposal for a “Unified Approach” under Pillar One (published in October 2019) represents a remarkable and potentially disruptive step forward in the discussion surrounding the taxation of the digital economy. The aim of this article is to contribute to such discussion by analysing the three-tier profit allocation mechanism, evaluating its potential impacts and highlighting its strengths and weaknesses.
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经合组织秘书处关于第一支柱下 "统一方法 "的建议:新的和修订的关联关系和利润分配规则的优缺点
经合组织(OECD)为应对数字化带来的税收挑战所做的努力最近进入了一个新的重要工作阶段。事实上,《秘书处关于第一支柱下 "统一方法 "的提案》(2019 年 10 月发布)中包含的三级利润分配机制代表着围绕数字经济税收问题的讨论向前迈出了显著且可能具有颠覆性的一步。本文旨在通过分析三级利润分配机制、评估其潜在影响并强调其优缺点,为上述讨论做出贡献。
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