The Resource Are the U.N. and OECD walking together into the formulary apportionment abyss?

Are the U.N. and OECD walking together into the formulary apportionment abyss?

Label
Are the U.N. and OECD walking together into the formulary apportionment abyss?
Title
Are the U.N. and OECD walking together into the formulary apportionment abyss?
Creator
Subject
Language
eng
Summary
In this article, the author discusses the OECD's work on pillar 1 and the U.N.'s automated digital services proposal, arguing that both organizations have veered away from a conceptually coherent framework in favour of formulary apportionment
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 9 ; p. 1191-1194
http://library.link/vocab/creatorName
Treidler, O
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • United Nations
  • Pillar 1 (OECD)
  • DST
  • formulary apportionment
  • arm's length principle
Label
Are the U.N. and OECD walking together into the formulary apportionment abyss?
Instantiates
Publication
Label
Are the U.N. and OECD walking together into the formulary apportionment abyss?
Publication

Library Locations

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