The Resource GloBE - overriding the value creation principle as lodestone of international tax rules?

GloBE - overriding the value creation principle as lodestone of international tax rules?

Label
GloBE - overriding the value creation principle as lodestone of international tax rules?
Title
GloBE - overriding the value creation principle as lodestone of international tax rules?
Creator
Subject
Language
eng
Summary
In 2019 the OECD/G20 Inclusive Framework (IF) on BEPS sketched the outline of a proposed global anti-base erosion (GloBE) rule. Initial details emerged in the January 2019-issued policy note and the February-issued public consultation document on the tax challenges raised by the digitalization of the economy. Further detail was provided in a subsequent Programme of work issued in June 2019. This article explores the implications of the GloBe concept for the international tax rules
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 12 ; p. 1070-1076
http://library.link/vocab/creatorName
  • Ho, K.M
  • Turley, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • digital economy
  • GloBE Proposal (OECD)
  • double non-taxation
Label
GloBE - overriding the value creation principle as lodestone of international tax rules?
Instantiates
Publication
Label
GloBE - overriding the value creation principle as lodestone of international tax rules?
Publication

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