关于经合组织/二十国集团工作计划--利润分配（第一支柱）和最低税率（第二支柱）--未来前景的意见

Bulletin for International Taxation Pub Date : 2020-05-13 DOI:10.59403/cjwvkg

U. Schreiber

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引用次数: 1

摘要

本文探讨了经合组织/二十国集团（OECD/G20）应对经济数字化带来的税收挑战的工作计划，强调了部分放弃正常交易原则，讨论了最低征税的两种方式，评估了国际税收协调的障碍，并考虑了对国家税收政策可能产生的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Remarks on the Future Prospects of the OECD/G20 Programme of Work – Profit Allocation (Pillar One) and Minimum Taxation (Pillar Two)

This article examines the OECD/G20 programme of work dealing with the tax challenges arising from the digitalization of the economy, highlights the partial abandonment of the arm’s length principle, discusses two ways of minimum taxation, evaluates the obstacles to international tax coordination and considers the possible consequences for national tax policy.

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来源期刊

Bulletin for International Taxation

CiteScore

0.60

自引率

0.00%

发文量