Editor’s Note:Peter Barnes offers a critique of the OECD’s Pillars One and Two proposals;he lauds the OECD’s goals but expresses concern that the proposals depend on unrealistic assumptions.David Rosenbloom,in a co...Editor’s Note:Peter Barnes offers a critique of the OECD’s Pillars One and Two proposals;he lauds the OECD’s goals but expresses concern that the proposals depend on unrealistic assumptions.David Rosenbloom,in a companion commentary,goes further and says the proposals are too complex to work in today’s international tax environment.Both authors1 believe the OECD’s goal of increasing source jurisdiction taxation can be achieved in other simpler ways.展开更多
The effects of the worldwide ep-idemic of COVID-19 insofar as U.S.tax law is concerned are very r eal,very large,and grasped for the most part only by tax professionals.But there is one exception:all Americans now see...The effects of the worldwide ep-idemic of COVID-19 insofar as U.S.tax law is concerned are very r eal,very large,and grasped for the most part only by tax professionals.But there is one exception:all Americans now see the Internal Revenue Service(IRS)not only as a tax collector but also the agency sending$1,200 to almost every American adult,plus$500 for most children.展开更多
文摘Editor’s Note:Peter Barnes offers a critique of the OECD’s Pillars One and Two proposals;he lauds the OECD’s goals but expresses concern that the proposals depend on unrealistic assumptions.David Rosenbloom,in a companion commentary,goes further and says the proposals are too complex to work in today’s international tax environment.Both authors1 believe the OECD’s goal of increasing source jurisdiction taxation can be achieved in other simpler ways.
文摘The effects of the worldwide ep-idemic of COVID-19 insofar as U.S.tax law is concerned are very r eal,very large,and grasped for the most part only by tax professionals.But there is one exception:all Americans now see the Internal Revenue Service(IRS)not only as a tax collector but also the agency sending$1,200 to almost every American adult,plus$500 for most children.
