Dangers lurking in the OECD tax proposals

Gary Hufbauer

No 303, Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI)

Abstract: As the OECD strives to rearrange international corporate taxation, a word of caution is in order. The first "Pillar", if adopted, will spawn a confusing array of new taxes; the second "Pillar" will spur fresh loopholes as national legislatures assert their sovereign prerogatives.

Date: 2021
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