Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 14, 2020 erstellt
Beschreibung:
The paper critically assesses the details of the OECD's new pillar one blueprint from the perspective of a developing country. It is shown that other than the complexity of the proposal there are many issues that may impinge on tax sovereignty. This paper identifies technical issues and those which may not be agreeable to countries like India