Case studies of Pillar One of the OECD Report on taxation of digital economy

Speaker: Dr. Vikram Chand, Associate Professor & Program Director at the University of Lausanne ,December 9, 2020, Wednesday

[@mohamedsaid8609]

Could you please provide the presentation file?

[@500sevinc]

Thank you for the video

[@buredtx]

Thank you for sharing!

[@FernandaSUehara]

Hi, I did not understand where this 6% of Amoun A example come from. Can someone clarify me?

[@jcarlossssssss]

It is the 6% that corresponds to market activities. You have a 30% EBT after reducing the fixed 10% (40% - 10%) ok?
So for this 30% it is split between production activities which represent the 80%, so for this (30 * 80% = 24) then the residual 6% which is determined with the 20% that correspond to market activities (30 * 20% = 6) is the one that corresponds to market activities and I understand it is the Amount A that needs to be reallocated.
Hope my answer is clear and helps you.

[@lordsachit2397]

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