“How Pillar 1 redraws the global tax base map: a look at the march towards consensus” By Allison Christians

This week we are leading with another excellent topic with leading tax expert, Professor Allison Christians, on the OECD’s Base Erosion and Profit Shifting, Pillar 1 project. This term, the Cambridge Tax Discussion Group will be going digital due to University closures. The online talk which is open to all, will take place Thursday June 4th at 9:00 EDT (2pm BST). E-mail hmh46@cam.ac.uk or gevm2@cam.ac.uk for link or find additional information on Cam Talks here: http://www.talks.cam.ac.uk/talk/index/148267


Abstract: The OECD continues its mandate to reallocate the global profits of certain digital economy firms for tax purposes. Combining the OECD’s own impact analysis with independent research, it is now possible to draw a very rough sketch of how Pillar 1 would accomplish this, and therefore to see how firms and nations are likely to fare under the OECD Secretariat’s preferred approach. Even so, it is not clear that there will be enough time for all Inclusive Framework members to move from rough sketch to policy certainty in time to make decisions about whether the Secretariat’s approach constitutes a mutually beneficial consensus. In this presentation I will walk through the technical specs of Pillar 1 with an example to demonstrate its policy implication

Refer to paper here


Allison Christians is the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law where she teaches and writes on national, comparative, and international tax law and policy. She focuses especially on the relationship between taxation and economic development, the role of government and non-government institutions and actors in the creation of tax policy norms, and the intersection of taxation and human rights. She has written numerous scholarly articles, essays, and book chapters, as well as essays, columns, and articles in professional journals and has been named one of the “Global Tax 50” most influential individuals in international taxation. Recent research focuses on evolving international norms of tax cooperation and competition; the relationship between tax and sustainable development; the impact of technology on tax policy, and evolving conceptions of rights in taxation. Professor Christians also engages on topics of tax law and policy via her website http://www.allisonchristians.com and on twitter @profchristians.


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