The Need for Plan B: Comments

• Autores: Wladimir Stankov
• Localización: Intertax, ISSN 0165-2826, Vol. 52, Nº. 10, 2024, págs. 588-590
• Idioma: inglés
• Enlaces
  • Texto Completo Ejemplar
• Resumen

  • As of mid-July 2024, the Multilateral Convention (MLC) on Amount A seems to have received a lacklustre response from the majority of stakeholders, despite the extensive efforts invested in its development and negotiation. This letter supports Philip Baker’s viewpoint, as previously expressed in this publication, that a new ‘Plan B’ for Amount A is urgently needed. At the same time, this letter offers a different prospective on the design principles for taxing the effects of the digitalized economy that could serve as an alternative to Amount A.