The Resource Blueprints for a new PE nexus to tax business income in the era of the digital economy

Blueprints for a new PE nexus to tax business income in the era of the digital economy

Label
Blueprints for a new PE nexus to tax business income in the era of the digital economy
Title
Blueprints for a new PE nexus to tax business income in the era of the digital economy
Creator
Subject
Language
eng
Summary
In relation to Action 1 of the OECD/G20 BEPS Project, this paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. The authors propose a new PE nexus based on digital presence which is also supported by a theoretical reconstruction in the light of a new dimension for the benefit theory
http://library.link/vocab/creatorName
  • Hongler, P
  • Pistone, P
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD White papers
http://library.link/vocab/subjectName
  • PE
  • nexus
  • digital PE
  • business income
  • digital economy
  • BEPS Action Plan
Label
Blueprints for a new PE nexus to tax business income in the era of the digital economy
Instantiates
Publication
Extent
63 p.
Label
Blueprints for a new PE nexus to tax business income in the era of the digital economy
Publication
Extent
63 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...