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
| dc.contributor.author | Oguttu, Annet Wanyana | |
| dc.contributor.email | annet.oguttu@up.ac.za | en_US |
| 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 |