经合组织公共咨询文件“秘书处建议在第一支柱下的“统一方法”:评估

UNSW Business School Research Paper Series Pub Date : 2019-11-15 DOI:10.2139/ssrn.3644252

João Félix Pinto Nogueira, B. Andrade, P. Pistone, A. Turina

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引用次数: 1

摘要

本研究旨在为经合组织于2019年10月9日启动的公众咨询提供反馈。本文件各章节反映了该磋商中包含的征求公众意见的问题。本文件由八个部分组成。在总体评估后，每个章节首先指出了公众咨询文件的具体观点，然后详细阐述了IBFD TFDE的主要技术提案的内容，最后包括IBFD TFDE对公众咨询文件的贡献。后者是一个从属的选择，经合发组织秘书处在评价对其提案可能作出的修正时可考虑到这一点。本文件于2019年11月8日《全球防基蚀建议-第二支柱》公众咨询文件发布前定稿。

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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The OECD Public Consultation Document 'Secretariat Proposal for a 'unified Approach' under Pillar One': An Assessment

This study aims to provide feedback to the OECD on its Public Consultation, launched on 9 October 2019. The sections of this document mirror the questions for public comment included in that Consultation.

This document consists of eight sections. After the overall assessment, each section initially indicates the specific point of the Public Consultation Document, then elaborates on the content of the main technical proposal by the IBFD TFDE, and finally includes the contribution of the IBFD TFDE to the Public Consultation Document. The latter constitutes a subordinate option, which the OECD Secretariat may take into account when evaluating possible amendments to its proposal. This document was finalized before the release of the Public Consultation Document on the "Global Anti-Base Erosion Proposal ("GloBE") - Pillar Two" of 8 November 2019.

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UNSW Business School Research Paper Series

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