The Legal Challenges of Creating a Global Tax Regime with the OECD Pillar One Blueprint

Journal
Li, J. (Jinyan)
International; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Like the Internet connecting the computers of the world, a global tax regime created with the OECD Pillar One Blueprint seeks to integrate and standardize national corporate taxes in respect of automated digital services and consumer facing businesses of large corporations. In this article, the author considers the various legal challenges of creating such a regime.