The Resource OECD buried under avalanche of Pillar 1 tax reform comments

OECD buried under avalanche of Pillar 1 tax reform comments

Label
OECD buried under avalanche of Pillar 1 tax reform comments
Title
OECD buried under avalanche of Pillar 1 tax reform comments
Creator
Subject
Language
eng
Summary
In this article, the author discusses the extensive global input received in response to the OECD secretariat's proposal for a Unified Approach under Pillar 1 of the OECD's initiative addressing challenges of the digital economy
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 2 ; p. 153-170
http://library.link/vocab/creatorName
Larking, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • Unified Approach (OECD)
  • tax reform
  • Pillar 1 (OECD)
  • arm's length principle
  • nexus
  • enforcement
  • tax compliance
  • withholding tax
  • financial statement
  • losses
  • allocation of profits
  • double taxation relief
  • dispute resolution
Label
OECD buried under avalanche of Pillar 1 tax reform comments
Instantiates
Publication
Label
OECD buried under avalanche of Pillar 1 tax reform comments
Publication

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