The Long Road to Pillar One Implementation: Impact of Global Minimum Thresholds for Key Countries on the Effective Implementation of the Reform

Quentin Parrinello, Mona Barake and Elvin Le Pouhaër
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Quentin Parrinello: EU Tax Observatory
Mona Barake: EU Tax Observatory
Elvin Le Pouhaër: EU Tax Observatory

No 8, Notes from EU Tax Observatory

Abstract: This note examines the impact of the recent introduction of minimum thresholds for the global implementation of the OECD/G20 Pillar One reform for key countries in the context of the negotiations. We find that the thresholds cannot be reached without enactment in the USA. This can impact its implementation globally.

Keywords: Pillar One; digital service taxes; international tax negotiations (search for similar items in EconPapers)
JEL-codes: F23 H25 H87 (search for similar items in EconPapers)
Pages: 12 pages
Date: 2023-07
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Persistent link: https://EconPapers.repec.org/RePEc:dbp:plnote:008

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