On the OECD's 'unified approach' as Frankenstein's monster and a dented shape sorter

Maarten Floris de Wilde*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

1 Citation (Scopus)

Abstract

On 9 October 2019 the OECD Secretariat published a discussion document on how countries could – or perhaps should – seek to apportion multinational business profits among market jurisdictions. This document was published ahead of a public consultation on the subject that will be held at the OECD conference centre in Paris on 21-22 November 2019. Interested parties have until 12 November 2019 to submit input. The discussion document brought to the author’s mind the story of Frankenstein’s monster in Mary Shelley’s 1818 novel. These thoughts of Frankenstein had to compete with that of a toddler stubbornly trying with all his might to push a square shape into a triangular hole in a dented shape sorter. Things didn’t work out well for Frankenstein and his monster in the novel. The author doesn’t imagine they will with the shape sorter either, and he explains why, as far as he’s concerned, that’s exactly what should happen to the OECD’s creation.
Original languageEnglish
Pages (from-to)9-13
Number of pages5
JournalIntertax
Volume48
Issue number1
DOIs
Publication statusPublished - 19 Nov 2020

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