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Update to the economic impact assessment of pillar one: OECD/G20 Base Erosion and Profit Shifting Project

Author

Listed:
  • Pierce O’Reilly
  • Tibor Hanappi
  • Samuel Delpeuch
  • Felix Hugger
  • David Whyman

Abstract

This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.

Suggested Citation

  • Pierce O’Reilly & Tibor Hanappi & Samuel Delpeuch & Felix Hugger & David Whyman, 2023. "Update to the economic impact assessment of pillar one: OECD/G20 Base Erosion and Profit Shifting Project," OECD Taxation Working Papers 66, OECD Publishing.
    • Handle: RePEc:oec:ctpaaa:66-en
    DOI: 10.1787/7c35a55c-en
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    JEL classification:

    • H - Public Economics
    • F - International Economics

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