The Resource How unified is the OECD's Unified Approach?

How unified is the OECD's Unified Approach?

Label
How unified is the OECD's Unified Approach?
Title
How unified is the OECD's Unified Approach?
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the author evaluates the OECD's Unified Approach against the foundational principles of the three sets of proposals furnished by countries in the Inclusive Framework to determine whether consensus is a realistic goalI
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 12 ; p. 1143-1146
http://library.link/vocab/creatorName
Gupta, V
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Unified Approach (OECD)
  • allocation of profits
  • allocation of taxing rights
  • nexus
Label
How unified is the OECD's Unified Approach?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/T/TNI/vol.96/12_1143-1146.pdf
Publication
Note
20200123

Library Locations

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