The Resource A road map for reaching global consensus on how to tax the digitalized economy

A road map for reaching global consensus on how to tax the digitalized economy

Label
A road map for reaching global consensus on how to tax the digitalized economy
Title
A road map for reaching global consensus on how to tax the digitalized economy
Creator
Subject
Language
eng
Summary
Coordination among members of the Inclusive Framework is essential for swiftly achieving global consensus on dealing with the tax challenges of the digitalized economy. In order to reach such timely consensus, the author proposes a Pillar Two first approach that gives priority to reducing the perception that double non-taxation is occurring, and addresses profit allocation concerns in a secondary manner
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 5 ; p. 305-308
http://library.link/vocab/creatorName
Dorey, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • BEPS Project (OECD)
  • allocation of taxing rights
  • allocation of profits
  • nexus
Label
A road map for reaching global consensus on how to tax the digitalized economy
Instantiates
Publication
Label
A road map for reaching global consensus on how to tax the digitalized economy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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