The Resource Disruptive profit allocation methods for disruptive businesses?! (part 2)

Disruptive profit allocation methods for disruptive businesses?! (part 2)

Label
Disruptive profit allocation methods for disruptive businesses?! (part 2)
Title
Disruptive profit allocation methods for disruptive businesses?! (part 2)
Creator
Subject
Language
eng
Summary
In February 2019, the OECD launched a Consultation Document on the digitalisation of the economy indicating a way forward based on two pillars (revised nexus and profit allocation rules, and global anti-base erosion approaches), followed by a Public Consultation on 15 and 16 March 2019. Finally, the OECD published a Programme of Work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy on 31 May 2019. The first part of this article 1 discussed the different approaches for taxing the digitalised economy embedded in those documents. In this part II, the authors critically analyse the approaches put forward by the OECD as well as some alternatives that other organisations have suggested. In their conclusion, the authors indicate some recommendations for the negotiators sitting around the big inclusive framework table
Citation source
In: TPI - Transfer Pricing International. - Wien. - Vol. 3 (2019), no. 6 ; p. 324-334
http://library.link/vocab/creatorName
  • De Baets, S
  • Smolkowska, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • United Nations
  • IMF
  • allocation of profits
  • arm's length principle
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • user participation
  • marketing intangibles
  • significant economic presence
  • GloBE Proposal (OECD)
Label
Disruptive profit allocation methods for disruptive businesses?! (part 2)
Instantiates
Publication
Label
Disruptive profit allocation methods for disruptive businesses?! (part 2)
Publication

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