Anmerkungen:
In: Tax Management International Journal (TMIJ), 49(12): 591-596. Reproduced with permission from Bloomberg Tax (11 December 2020). Copyright 2020 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 4, 2020 erstellt
Beschreibung:
The third round of proposals for taxing the digital economy (the Pillar One and Pillar Two Blueprints) were released in mid-October 2020 together with an Economic Impact Assessment of the proposed changes. The Blueprints and Economic Impact Assessment involve several “leaps of faith into the unknown” that should caution multinational enterprise executives and government policymakers from rushing to agree to the proposals