The Resource Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
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The item Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Discussions at OECD level or in the now 139 countries of the "Inclusive Framework" regarding a redistribution of taxation rights are progressing steadily. Pillar One is about shifting taxation rights to market states that include traditional export businesses, starting from taxation problems in the digital economy. This article discusses this development and focuses on the core problem of these reform efforts, a necessary, worldwide uniform determination of profits, which has almost not been discussed so far. Should the plans discussed so far become reality in this form, it is already foreseeable that Germany will be among the losers due to its strong export orientation
- Language
- eng
- Label
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- Title
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- Language
- eng
- Summary
- Discussions at OECD level or in the now 139 countries of the "Inclusive Framework" regarding a redistribution of taxation rights are progressing steadily. Pillar One is about shifting taxation rights to market states that include traditional export businesses, starting from taxation problems in the digital economy. This article discusses this development and focuses on the core problem of these reform efforts, a necessary, worldwide uniform determination of profits, which has almost not been discussed so far. Should the plans discussed so far become reality in this form, it is already foreseeable that Germany will be among the losers due to its strong export orientation
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 29 (2020), no. 8 ; p. 281-287
- http://library.link/vocab/creatorName
-
- Bräutigam, R
- Kellermann, K
- Spengel, C
- Geographic coverage
-
- Europe
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- Inclusive Framework (OECD)
- Pillar 1 (OECD)
- allocation of taxing rights
- digital economy
- tax reform
- Label
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- Label
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Neuordnung-der-Besteuerungswelt-durch-den-OECD/8JZhnxyqmXs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Neuordnung-der-Besteuerungswelt-durch-den-OECD/8JZhnxyqmXs/">Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
