The Resource OECD Unified Approach leaves market jurisdictions out in the cold

OECD Unified Approach leaves market jurisdictions out in the cold

Label
OECD Unified Approach leaves market jurisdictions out in the cold
Title
OECD Unified Approach leaves market jurisdictions out in the cold
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the author argues that residence countries might find the OECD Unified Approach efficient and effective, but that market jursidictions might discover it fails to deliver on its promise to provide more taxing rights
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 2 ; p. 171-180
http://library.link/vocab/creatorName
Lammers, J.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • Unified Approach (OECD)
  • allocation of taxing rights
  • arm's length principle
  • source of income
  • benefit principle
  • intermediary
  • allocation of profits
Label
OECD Unified Approach leaves market jurisdictions out in the cold
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/T/TNI/vol.97/2_171-180.pdf
Publication
Note
2020129

Library Locations

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