Update to the economic impact assessment of pillar one
OECD/G20 Base Erosion and Profit Shifting Project
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 extending
from 2017 to 2021, the paper details the changes in the design of Amount A as well
as updates to the data and methodology of the impact assessment. The paper outlines
the impact of Amount A on the allocation of taxing rights and the resulting revenue
impacts.
Published on October 11, 2023
In series:OECD Taxation Working Papersview more titles