The Resource International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown

International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown

Label
International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
Title
International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
Creator
Subject
Language
  • eng
  • eng
Summary
This article provides an assessment of the new international tax framework for taxing the digital economy as proposed by the OECD/Inclusive Framework. In this critique of the new regime, the author refers to the prospective new international tax architecture as the "2020s compromise", as opposed to the currently applicable "1920s compromise"
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 9 ; p. 532-549
http://library.link/vocab/creatorName
Elliffe, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • Inclusive Framework (OECD)
  • digital economy
  • allocation of taxing rights
  • value creation
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • nexus
  • allocation of profits
  • user participation
  • intellectual property
  • income classification
  • transfer pricing
  • residence principle of taxation
  • tax competition
Label
International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
Instantiates
Publication
Note
20201030
Other control number
bit_2020_09_o2_1.html
Label
International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
Publication
Note
20201030
Other control number
bit_2020_09_o2_1.html

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