The Resource Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario

Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario

Label
Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
Title
Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
Creator
Subject
Language
eng
Summary
This article discusses the international tax challenges with respect to business profits arising from the digital economy using the cloud computing service model. In particular, it examines issues that arise from the OECD Model Convention (2017) and other OECD documents, the EU Proposal for a Directive on a Significant Digital Presence and the OECD Secretariat Proposal for a "Unified Approach" under Pillar One
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 2 ; p. 88-97
http://library.link/vocab/creatorName
Scornos, D
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • allocation of profits
  • digital economy
  • allocation of taxing rights
  • nexus
  • significant digital presence
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
Label
Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
Instantiates
Publication
Label
Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
Publication

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