2021 Reports
OECD税改方案的潜在风险
As the OECD strives to rearrange international corporate taxation, a word of caution is in order. The first “Pillar”, if adopted, will spawn a confusing array of new taxes; the second “Pillar” will spur fresh loopholes as national legislatures assert their sovereign prerogatives.
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Files
- No 303 - Hufbauer - FINAL - CHINESE version.pdf application/pdf 317 KB Download File
More About This Work
- Academic Units
- Columbia Center on Sustainable Investment
- Publisher
- Columbia Center on Sustainable Investment
- Series
- Columbia FDI Perspectives, 303
- Published Here
- March 6, 2024
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