The Resource OECD BEPS project : tax challenges of the digital economy (part 2)

OECD BEPS project : tax challenges of the digital economy (part 2)

Label
OECD BEPS project : tax challenges of the digital economy (part 2)
Title
OECD BEPS project : tax challenges of the digital economy (part 2)
Creator
Subject
Language
eng
Summary
This two-part article discusses the "tax challenges of the digital economy" in the base erosion and profit shifting (BEPS) report and the BEPS action plan. Part 1 of this article analysed the problems of taxing e-commerce and the discussion of this problem in the OECD's BEPS Report. This second part of the article details the complexity of e-commerce and considers proposed solutions to taxing it, including e-commerce and transfer pricing, nexus issue: PE rules and source-country taxation, proposed bit tax, and OECD e-commerce study
Citation source
In: Journal of international taxation. - New York. - Vol. 25 (2014),
http://library.link/vocab/creatorName
Spencer, D.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • BEPS Action Plan
  • digital economy
  • e-commerce
  • transfer pricing
  • nexus
  • PE
  • digital PE
  • source principle of taxation
  • residence principle of taxation
  • bit tax
  • arm's length principle
  • formulary apportionment
  • UN Model
Label
OECD BEPS project : tax challenges of the digital economy (part 2)
Instantiates
Publication
Label
OECD BEPS project : tax challenges of the digital economy (part 2)
Publication

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