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Build Your House on Your Own Pillars: Key Issues for Developing Countries at the OECD Inclusive Framework Negotiations on the Taxation of the Digital Economy
15 June 2021 @ 1:00 PM - 3:00 PM CEST
Free
Key Issues for Developing Countries at the OECD Inclusive Framework Negotiations on the Taxation of the Digital Economy
15 June 2021, 13:00 – 15:00 (CET)
The South Centre and the Global Alliance for Tax Justice invite you to a webinar titled Build Your House on Your Own Pillars: Key Issues for Developing Countries at the OECD Inclusive Framework Negotiations on the Taxation of the Digital Economy. The webinar will feature prominent voices of the Global South, including negotiators in the Inclusive Framework, who will share their views on the key issues for developing countries in the “Two Pillar Approach” on taxing the digitalized economy. It seeks to introduce a new taxing right in Pillar One focused on reforms to existing nexus and profit allocation rules, while Pillar Two is focused on a global minimum tax. The Two Pillar approach aims to introduce new elements into international taxation, such as limited formulary apportionment, multilateral dispute resolution and the allocation of taxing rights through a multilateral agreement. There are several pending issues which need resolution and are of importance to developing countries.
The webinar will be a panel discussion followed up with a Question-and-Answer session.
Registration: https://zoom.us/meeting/register/tJAlcuGrrDwoE9YjHBEhFvPPgTRl17BO-HtF
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