Oxford University Centre for Business Taxation
Is the shift to taxation at the point of destination inexorable?
Abstract
Ongoing discussions on the reform of the international tax system continue to be dominated by the G20/OECD's proposed "two-pillar" solution - which includes the introduction of a new allocation of taxing rights to market states (Pillar 1) and a 15% global minimum tax rate (Pillar 2).
Despite the initial intention to treat the Pillar 1 and Pillar 2 measures as two parts of the same package, there is increasing discussion about the possibility of decoupling Pillar 2 from Pillar 1 and enacting Pillar 2 on an accelerated time scale. CBT Associate Fellow, Richard Collier, together with Matt Andrew, explore this issue in a paper titled, Is the shift to taxation at the point of destination inexorable?
Despite the initial intention to treat the Pillar 1 and Pillar 2 measures as two parts of the same package, there is increasing discussion about the possibility of decoupling Pillar 2 from Pillar 1 and enacting Pillar 2 on an accelerated time scale. CBT Associate Fellow, Richard Collier, together with Matt Andrew, explore this issue in a paper titled, Is the shift to taxation at the point of destination inexorable?