The Resource Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?
Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?
Resource Information
The item Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules? 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 Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules? 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 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
- Language
- eng
- Label
- Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?
- Title
- Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?
- 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: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 4a (Special issue) ; 19 p
- http://library.link/vocab/creatorName
-
- Petruzzi, R
- Buriak, S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
- digital economy
- Label
- Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?
- Label
- Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?
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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/Addressing-the-tax-challenges-of-the/r3K3B9Tp08A/" 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/Addressing-the-tax-challenges-of-the/r3K3B9Tp08A/">Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?</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/Addressing-the-tax-challenges-of-the/r3K3B9Tp08A/" 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/Addressing-the-tax-challenges-of-the/r3K3B9Tp08A/">Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?</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>
