Preventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy – a developing country perspective

Oguttu, Annet Wanyana

dc.contributor.author	Oguttu, Annet Wanyana
dc.date.accessioned	2023-03-13T06:05:22Z
dc.date.available	2023-03-13T06:05:22Z
dc.date.issued	2022-11
dc.description.abstract	This article assesses the OECD Pillar Two Model Rules from a developing country perspective. The article will assist developing countries in deciding whether the Model Rules are suitable for their economies, and whether they should implement alternative provisions that are in line with the aims of the Model Rules.	en_US
dc.description.department	Taxation	en_US
dc.description.librarian	hj2023	en_US
dc.description.uri	https://www.ibfd.org/content-solutions/journal-articles-opinion-pieces/bulletin-international-taxation-bit	en_US
dc.identifier.citation	Oguttu, A.W. 2022, 'Preventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy – a developing country perspective', Bulletin for International Taxation, vol. 76, no. 11, pp. 547-565.	en_US
dc.identifier.issn	1819-5490 (print)
dc.identifier.issn	2352-9202 (online)
dc.identifier.uri	https://repository.up.ac.za/handle/2263/90086
dc.language.iso	en	en_US
dc.publisher	International Bureau of Fiscal Documentation	en_US
dc.rights	© IBFD	en_US
dc.subject	Organisation for Economic Co-operation and Development (OECD)	en_US
dc.subject	OECD pillar two model rules	en_US
dc.subject	Developing country	en_US
dc.title	Preventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy – a developing country perspective	en_US
dc.type	Postprint Article	en_US