Update to the economic impact assessment of pillar one: OECD/G20 Base Erosion and Profit Shifting Project

Pierce O’Reilly, Tibor Hanappi, Samuel Delpeuch, Felix Hugger and David Whyman

No 66, OECD Taxation Working Papers from OECD Publishing

Abstract: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.

JEL-codes: F H (search for similar items in EconPapers)
Date: 2023-10-11
New Economics Papers: this item is included in nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:oec:ctpaaa:66-en

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