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

Author

Listed:
  • Quentin Parrinello

    (EU Tax Observatory)

  • Mona Barake

    (EU Tax Observatory)

  • Elvin Le Pouhaër

    (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.

Suggested Citation

Handle: RePEc:dbp:plnote:008
as

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File URL: https://www.taxobservatory.eu//www-site/uploads/2023/07/EUTO_Note_The-Long-Road-to-Pillar-One-Implementation_20230712.pdf
File Function: Full note
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More about this item

Keywords

Pillar One; digital service taxes; international tax negotiations;
All these keywords.

JEL classification:

  • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
  • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
  • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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