The Resource Digital economy : new profit allocation and nexus approach

Digital economy : new profit allocation and nexus approach

Label
Digital economy : new profit allocation and nexus approach
Title
Digital economy : new profit allocation and nexus approach
Creator
Subject
Language
eng
Summary
This paper focuses on the rules of the new profit allocation as described under Pillar 1 and the digital nexus approach propounded by the OECD as the basis for taxing the digital economy. It further analyses each of the profit allocation methods in detail and the potential impact of these allocation methods on certain digital business models
Citation source
In: Journal of international taxation. - New York. - Vol. 30 (2019), no. 10 ; p. 42-49, 64
http://library.link/vocab/creatorName
  • Majmudar, S. (Suchint)
  • Jalan, N
  • Misquith-Tigdi, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • Pillar 1 (OECD)
  • allocation of profits
  • nexus approach
  • losses
Label
Digital economy : new profit allocation and nexus approach
Instantiates
Publication
Label
Digital economy : new profit allocation and nexus approach
Publication

Library Locations

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