The Resource New taxing right in the Unified Approach: old wine in a new bottle

New taxing right in the Unified Approach: old wine in a new bottle

Label
New taxing right in the Unified Approach: old wine in a new bottle
Title
New taxing right in the Unified Approach: old wine in a new bottle
Creator
Subject
Language
  • eng
  • eng
Summary
The OECD's Unified Approach (UA) features new taxing rights allocated to market jurisdictions irrespective of the existence of physical presence. This article outlines the UA and the authorized OECD approach (AOA). It contains a critical analysis of the AOA to the profit attribution for the dependent agent permanent establishment (DAPE), followed by a proposed solution in the UA. The part is concluded by a case study. The last section provides some critical comments on the UA, drawing on the insights from domestic practice on DAPE profit attribution
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 11 ; p. 956-965
http://library.link/vocab/creatorName
  • Cai, Q
  • Cerioni, L
  • Li, X. (S.)
Geographic coverage
  • North America
  • International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • Unified Approach (OECD)
  • AOA
  • allocation of taxing rights
  • agency PE
  • allocation of profits
  • benefit principle
Label
New taxing right in the Unified Approach: old wine in a new bottle
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/INTERTAX/11_956-965.pdf
Publication
Note
20201014

Library Locations

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