Comparing proposals to tax some profit in the market country
This paper compares and contrasts three specific proposals that allocate taxing rights to market countries: the OECD’s “Unified Approach” (“Pillar One”), the United Nations’ “Article 12 B”; and Devereux et al.’s “Residual Profit Allocation by Income”. It aims to identify the similarities and differe...
| Main Authors: | , , |
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| Format: | Journal article |
| Language: | English |
| Published: |
Stichting Internationaal Belasting Documentatie Bureau
2021
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