Pillar One and Pillar Two:The Well-Intentioned(But Unfortunate)Pursuit of Perfection  

作　　者：Peter A.Barnes 

机构地区：[1]Duke Center for International Development Duke University

出　　处：《Belt and Road Initiative Tax Journal》2022年第2期83-90,共8页‘一带一路’税收（英文）

摘　　要：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.

关 键 词：PERFECT simpler environment 

分 类 号：F811.4[经济管理—财政学] F113