Update to the economic impact assessment of pillar one: OECD/G20 Base Erosion and Profit Shifting Project
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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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...
