The Resource A roadmap for a tax on base-eroding payments

A roadmap for a tax on base-eroding payments

Label
A roadmap for a tax on base-eroding payments
Title
A roadmap for a tax on base-eroding payments
Creator
Subject
Language
eng
Summary
In this article, the author offers a roadmap for implementing the OECD's proposed undertaxed payment rule, part of pillar 2 in the OECD's broader plan to address the tax challenges of digitalization, with a focus on how the proposal can help developing countries
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 7 ; p. 593-606
http://library.link/vocab/creatorName
Bush, J.N
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • GloBE Proposal (OECD)
  • Pillar 2 (OECD)
  • digital economy
  • BEAT
  • effective tax rate
  • source of income
  • audit
  • burden of proof
  • CbCR
  • patent box
  • tax treaty
Label
A roadmap for a tax on base-eroding payments
Instantiates
Publication
Label
A roadmap for a tax on base-eroding payments
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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