The OECD’s Unified Pillar 1 Proposal: A Closer Look

Tax Notes Talk

English - October 25, 2019 04:00 - 23 minutes - 16.1 MB - ★★★★ - 80 ratings
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Barbara Angus, global tax policy leader at EY, shares her thoughts on the OECD’s Pillar 1 consultation draft after Tax Notes chief correspondent Stephanie Johnston provides an update on its proposed profit allocation and nexus rules.

For additional coverage, read these article in Tax Notes:

G-20 Ministers Call for Agreement on BEPS 2.0 Outline in January Agreement on BEPS 2.0 Expected in June 2020, OECD Tax Chief Says African Tax Officials Back OECD's Latest BEPS 2.0 Push OECD Proposal Leaves Taxpayers Anxious for Details OECD Unified Approach Proposes Sharp Break With Current System Certainty at Core of Digital Proposal, OECD Tax Chief Says OECD Sets Course Toward Global Digital Tax Deal by 2020