The OECD inclusive framework on base erosion and profit shifting has released detailed blueprints of its pillars 1 and 2 proposals. In this recent article published in Tax Notes Federal, John Harrington, Dentons US Tax Practice Co-Leader and Global Tax Leadership member, examines the OECD's two-pillar approach to taxing the digital economy and how some of its components, especially from pillar 1, could become building blocks for international tax change, whether specific to a jurisdiction or more broadly adopted.
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Dentons US LLP published this content on 26 January 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 26 January 2021 22:45:04 UTC
