Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/254137 
Year of Publication: 
2021
Series/Report no.: 
Columbia FDI Perspectives No. 303
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
Abstract: 
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.
Document Type: 
Research Report

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