OECD proposes “unified approach” to Pillar 1

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OECD proposes “unified approach” to Pillar 1 – 15 October 2019

Tax Insights 

The OECD, on 9 October 2019, released a public consultation document on the Secretariat’s proposal for a “unified approach” under Pillar 1 of the Inclusive Framework’s project to address international taxation in the digitalised economy. Pillar 1 focuses on revising the allocation of taxing rights among countries, potentially including new approaches to nexus (permanent establishment) issues and the arm’s length principle.

OECD proposes “unified approach” to Pillar 1 – 15 October 2019
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