Pillar One Solution on Unilateral Measures:Methods and Prospects
In order to solve the dilemma of tax collection and administration under the background of the digitalization of the economy,some jurisdictions have designed and introduced digital services taxes and relevant similar measures within a certain period of time,which has caused chaos in the international tax order to a certain extent.To this end,Pillar One plans to use multilateral legal tools to constrain the power of countries to use unilateral measures,bringing the approach to address the tax challenges arising from the digitalization of the economy back closer to multilateralism.On 8 October 2021,members of Inclusive Framework on BEPS agreed through a political statement to withdraw all unilateral measures and commit not to introduce similar tax measures in the future.Although there is a lot of resistance,the Pillar One is still the preferred path to maintain the tax interests of various market jurisdictions at this stage,and China should also adhere to multilateralism in participating in international tax governance,and promote the upgrade of international tax coordination and cooperation through the implementation of Pillar One.
"Two-Pillar"international tax reformPillar OneDigital services taxUnilateral measuresInclusive Framework on BEPS
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