The Role of Tax Treaties in a Pillar I World

TAXES – The Tax Magazine

Moshe Spinowitz

Partner Moshe Spinowitz provides an overview of the Pillar I proposal set forth in the Organisation for Economic Co-operation and Development’s October 2019 Public Consultation Document (PCD). Moshe also explores some of the policy and design questions left unanswered by the PCD and considers the process via which those questions might be answered.