The Resource OECD draft blueprint includes a coordinated end to DSTs
OECD draft blueprint includes a coordinated end to DSTs
Resource Information
The item OECD draft blueprint includes a coordinated end to DSTs 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 OECD draft blueprint includes a coordinated end to DSTs 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.
- Label
- OECD draft blueprint includes a coordinated end to DSTs
- Title
- OECD draft blueprint includes a coordinated end to DSTs
- Language
- eng
- Summary
- In this article, the author uses the example of European digital services taxes to discuss the OECD's recent draft blueprint on pillar 1, which contains a process for coordinated withdrawal of controversial unilateral tax actions
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 100 (2020), no. 1 ; p. 81-88
- http://library.link/vocab/creatorName
- Minor, R
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- DST
- Pillar 1 (OECD)
- GILTI
- unilateral relief
- Label
- OECD draft blueprint includes a coordinated end to DSTs
- Label
- OECD draft blueprint includes a coordinated end to DSTs
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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/OECD-draft-blueprint-includes-a-coordinated-end/cW74bckTvQ4/" 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/OECD-draft-blueprint-includes-a-coordinated-end/cW74bckTvQ4/">OECD draft blueprint includes a coordinated end to DSTs</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>
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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/OECD-draft-blueprint-includes-a-coordinated-end/cW74bckTvQ4/" 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/OECD-draft-blueprint-includes-a-coordinated-end/cW74bckTvQ4/">OECD draft blueprint includes a coordinated end to DSTs</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>