March 28, 2022
Reallocating Taxing Rights: Is 'Market' the Answer?
Tax Notes
Tax attorney Eugenio Grageda wrote an article for Tax Notes analyzing the market as a choice for the allocation of taxing rights and pointing out some of the central issues and questions related to this option. Mr. Grageda also talks about the Organization for Economic Cooperation and Development's (OECD) Pillar 1 allocation keys, tax base subject allocation and how taxing rights could be distributed to increase the chances of achieving an equitable distribution among developed, developing and underdeveloped countries.