On the OECD’s ‘Unified Approach’ as Frankenstein’s Monster and a Dented Shape Sorter
Intertax: international tax review , Volume 48 - Issue 1 p. 9- 13
We all know the story of Frankenstein from the English novelist Mary Shelley’s 1818 novel featuring the scientist Victor Frankenstein who created a monster.1 It was this story that immediately came to mind when this author read the OECD Secretariat’s recent proposals for a ‘Unified Approach’ under Pillar One. To be quite honest, these thoughts of Frankenstein had to compete with a toddler stubbornly trying to forcefully push a square shape into a triangular hole in a dented shape sorter. Meanwhile, in the background, this author could hear The Animals playing their 1965 hit ‘We gotta get out of this place’. Things did not work out well for Frankenstein and his monster in the novel. This author does not imagine they will with the shape sorter either and, as far as this author is concerned, that is exactly what should happen to the OECD’s creation as explained below.
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de Wilde, M.F. (2020). On the OECD’s ‘Unified Approach’ as Frankenstein’s Monster and a Dented Shape Sorter. Intertax: international tax review, 48(1), 9–13. Retrieved from http://hdl.handle.net/1765/132946