{"id":8037,"date":"2022-08-23T18:23:20","date_gmt":"2022-08-23T18:23:20","guid":{"rendered":"https:\/\/globaltaxjustice.org\/?post_type=event&#038;p=8037"},"modified":"2022-08-23T18:23:20","modified_gmt":"2022-08-23T18:23:20","slug":"build-your-house-on-your-own-pillars","status":"publish","type":"event","link":"https:\/\/globaltaxjustice.org\/es\/eventos\/build-your-house-on-your-own-pillars\/","title":{"rendered":"Build Your House on Your Own Pillars"},"content":{"rendered":"<p><a href=\"http:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-Read-the-concept-note-EN-PDF.pdf\">PDF<\/a><\/p>\n\n<p><a href=\"https:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-Read-the-concept-note-EN-PDF.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">2021-06-Read the concept note-EN-PDF<\/a> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8039\" src=\"http:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-2-212x300.png\" alt=\"\" width=\"212\" height=\"300\" srcset=\"https:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-2-212x300.png 212w, https:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-2-724x1024.png 724w, https:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-2-768x1086.png 768w, https:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-2-1086x1536.png 1086w, https:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-2.png 1414w\" sizes=\"auto, (max-width: 212px) 100vw, 212px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8040\" src=\"http:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-PRINCIPAL-300x169.png\" alt=\"\" width=\"300\" height=\"169\" srcset=\"https:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-PRINCIPAL-300x169.png 300w, https:\/\/globaltaxjustice.org\/wp-content\/uploads\/2022\/08\/2021-06-15-Webinar-Build-your-house-on-your-own-pillars-EN-IMAGEM-PRINCIPAL.png 731w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n\n<p>A. Background<br \/>\nThe digitalization of the economy has meant that companies no longer need to be physically present<br \/>\nin countries to be able to derive profits from them. Goods and services can be provided online; this<\/p>\n<p>has created tax challenges as existing international tax rules require the physical presence of non-<br \/>\nresident companies as an essential requirement for countries to be able to tax them. This phenomenon<\/p>\n<p>has been accelerated since the COVID-19 pandemic as more economic activity becomes digitalized.<br \/>\nThe 139 member OECD Inclusive Framework (IF) aims to provide a solution to the taxation of the<br \/>\ndigitalized economy by July 2021, and no later than October 2021. The proposed \u201cTwo Pillar\u201d solution<br \/>\ncurrently being negotiated seems to be challenging and complex, and in many ways could be a<br \/>\nparadigm shift for international taxation. It seeks to introduce a new taxing right in Pillar One focused<br \/>\non reforms to existing nexus and profit allocation rules, while Pillar Two is focused on a global minimum<br \/>\ntax. The Two Pillar approach would also introduce new elements into international taxation, such as<br \/>\nlimited formulary apportionment, multilateral dispute resolution and the allocation of taxing rights<br \/>\nthrough a multilateral agreement.<br \/>\nThe discussion has proceeded at a brisk pace with the danger that the concerns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The digitalization of the economy has meant that companies no longer need to be physically present in countries to be ab<\/p>\n","protected":false},"featured_media":8040,"template":"","thematic-area":[110,112],"year":[23],"class_list":["post-8037","event","type-event","status-publish","has-post-thumbnail","hentry","thematic-area-tax-and-extractives","thematic-area-tax-and-human-rights","year-23"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Build Your House on Your Own Pillars - Global Tax Justice<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/globaltaxjustice.org\/es\/eventos\/build-your-house-on-your-own-pillars\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Build Your House on Your Own Pillars - 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