The Resource Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?

Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?

Label
Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?
Title
Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?
Creator
Subject
Language
eng
Summary
In this article, the authors advance a possible solution to the challenges posed to international taxation by the digitalization of the worldwide economy. They argue that the proper application of the transfer pricing rules solves a problem of profits attribution to all the jurisdictions where digitalized companies generate their value
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 1 ; p. 91-116
http://library.link/vocab/creatorName
  • Petruzzi, R
  • Buriak, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • transfer pricing
  • allocation of profits
  • PE
Label
Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?
Instantiates
Publication
Label
Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?
Publication

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      52.3736660 4.9336932
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