The OECD’s Unified Pillar 1 Proposal: A Closer Look

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Barbara Angus, global tax policy leader at EY, shares her thoughts on the OECD’s Pillar 1 consultation draft after Tax Notes chief correspondent Stephanie Johnston provides an update on its proposed profit allocation and nexus rules.

For additional coverage, read these article in Tax Notes:

• G-20 Ministers Call for Agreement on BEPS 2.0 Outline in January
• Agreement on BEPS 2.0 Expected in June 2020, OECD Tax Chief Says
• African Tax Officials Back OECD's Latest BEPS 2.0 Push
• OECD Proposal Leaves Taxpayers Anxious for Details
• OECD Unified Approach Proposes Sharp Break With Current System
• Certainty at Core of Digital Proposal, OECD Tax Chief Says
• OECD Sets Course Toward Global Digital Tax Deal by 2020