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?

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?
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: 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?
Instantiates
Publication
Label
Addressing the tax challenges of the digitalization 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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