The Resource Disruptive profit allocation methods for disruptive businesses?! (part 1)

Disruptive profit allocation methods for disruptive businesses?! (part 1)

Label
Disruptive profit allocation methods for disruptive businesses?! (part 1)
Title
Disruptive profit allocation methods for disruptive businesses?! (part 1)
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 discusses the different approaches for taxing the digitalised economy embedded in those documents. The second part of the article contains comments on the OECD approaches and discuss alternatives brought forward including suggested approaches from the UN and the IMF
Citation source
In: TPI - Transfer Pricing International. - Wien. - Vol. 3 (2019), no. 4 ; p. 165-172
http://library.link/vocab/creatorName
  • De Baets, S
  • Smolkowska, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • allocation of profits
  • nexus
  • digital economy
  • digital PE
  • digital services tax
  • user participation
  • marketing intangibles
  • significant economic presence
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
Label
Disruptive profit allocation methods for disruptive businesses?! (part 1)
Instantiates
Publication
Label
Disruptive profit allocation methods for disruptive businesses?! (part 1)
Publication

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