A Diagrammatic Overview of the Mechanism of Amount A of Pillar One  

作　　者：TY Sim Du Li 

机构地区：[1]LLM in Taxation(NYU) [2]WU Global Tax Policy Centre,Asia President Tax Executive Institute [3]Member International Association [4]Fudan University [5]China International Taxation Research Institute [6]World Bank and Asian Development Bank [7]Public Finance and Taxation School of Economics Fudan University the People's Republic of China

出　　处：《Belt and Road Initiative Tax Journal》2024年第2期108-113,共6页“一带一路”税收(英文)

摘　　要：Pillar One of the G20/OECD Two-Pillar Solution to address the tax chal-lenges arising from the digitalisation of the economy (commonly termed Base Ero-sion and Profit Shifting 2.0 or“BEPS 2.0”) is complex. This complexity is exacerbatedby having only two official languages of English and French for international treatiessuch as “the Multilateral Convention to Implement Amount A of Pillar One”(MLC).This article provides a diagrammatic overview of Pillar One's allocation mechanismin the hope of promoting better understanding of the mechanism of Amount A andencouraging academic discussion. As key elements of Amount A such as the Market-ing and Distribution Safe-harbour (MDSH) remain under negotiation at the time ofwriting and there are many details, the diagrams and numbers of this article are notmeant to be comprehensive but ilustrative.

关 键 词：Amount A Pillar One Base Erosion and Profit Shifting MLC Interna-tional taxation Digital tax 

分 类 号：F81[经济管理—财政学]