The Resource A roadmap for a tax on base-eroding payments
A roadmap for a tax on base-eroding payments
Resource Information
The item A roadmap for a tax on base-eroding payments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A roadmap for a tax on base-eroding payments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- A roadmap for a tax on base-eroding payments
- Title
- A roadmap for a tax on base-eroding payments
- 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
- Label
- A roadmap for a tax on base-eroding payments
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-roadmap-for-a-tax-on-base-eroding/UYJd5owy4N4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-roadmap-for-a-tax-on-base-eroding/UYJd5owy4N4/">A roadmap for a tax on base-eroding payments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-roadmap-for-a-tax-on-base-eroding/UYJd5owy4N4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-roadmap-for-a-tax-on-base-eroding/UYJd5owy4N4/">A roadmap for a tax on base-eroding payments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
