OECD-Proposal: New Allocation of Taxing Rights¹¹Das Editorial ist ausnahmsweise auf Englisch verfasst, weil viele der von der OECD verwendeten Ausdrücke/Passagen üblicherweise nur auf Englisch verwendet werden.

On 9 October 2019 the OECD-Secretariat presented its public consultation document for a "Unified Approach under Pillar One".²² http://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf This Pillar One focuses on the allocation of taxing rights and seeks to undertake a coherent and concurrent review of the profit allocation and nexus rules.³³There is also Pillar Two which is about the global anti-base erosion (GloBE) proposal. This seeks to address the remaining BEPS risks of profit shifting to entities subject to no or very low taxation. In the digital age, the allocation of taxing rights can no longer exclusively depend on physical presence.

The key points of this Unified Approach are: