The Resource Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
Resource Information
The item Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation 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 Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation 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
- Recently, the notion of granting taxation rights to states without a corresponding physical connection has become more and more popular. The common feature of these proposals is an increased granting of taxation rights to market states. Not only parts of the tax literature, but especially the OECD and the UN are in favour of this. What is meant by the term "market state", however, has not yet been clarified. This article discusses the two main proposals
- Language
- eng
- Label
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Title
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Language
- eng
- Summary
- Recently, the notion of granting taxation rights to states without a corresponding physical connection has become more and more popular. The common feature of these proposals is an increased granting of taxation rights to market states. Not only parts of the tax literature, but especially the OECD and the UN are in favour of this. What is meant by the term "market state", however, has not yet been clarified. This article discusses the two main proposals
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 8 ; p. 408-415
- http://library.link/vocab/creatorName
- Anderwald, A-M
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD
- UN
- corporate income tax
- allocation of taxing rights
- Pillar 1 (OECD)
- UN Model
- Label
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Label
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
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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/Der-Begriff-Marktstaat-in-der-k%C3%BCnftigen/r9K6ALEsUxI/" 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/Der-Begriff-Marktstaat-in-der-k%C3%BCnftigen/r9K6ALEsUxI/">Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation</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/Der-Begriff-Marktstaat-in-der-k%C3%BCnftigen/r9K6ALEsUxI/" 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/Der-Begriff-Marktstaat-in-der-k%C3%BCnftigen/r9K6ALEsUxI/">Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation</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>
