The Resource Addressing the largest hurdles to Pillar 1 consensus

Addressing the largest hurdles to Pillar 1 consensus

Label
Addressing the largest hurdles to Pillar 1 consensus
Title
Addressing the largest hurdles to Pillar 1 consensus
Creator
Subject
Language
eng
Summary
In this article, the author examines the four main categories of hurdles impeding consensus on a solution to replace digital services taxes with a more sustainable system that results in a single level of taxation and minimizes disputes
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 9 ; p. 957-970
http://library.link/vocab/creatorName
Chadwick, F
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Pillar 1 (OECD)
  • Unified Approach (OECD)
  • DST
  • digital economy
  • Inclusive Framework (OECD)
  • double taxation
  • allocation of taxing rights
  • residual profit split method
Label
Addressing the largest hurdles to Pillar 1 consensus
Instantiates
Publication
Label
Addressing the largest hurdles to Pillar 1 consensus
Publication

Library Locations

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