The Resource Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights

Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights

Label
Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
Title
Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
Creator
Subject
Language
eng
Summary
This article considers the challenges of the digital economy and the "Programme of Work" under the Inclusive Framework in respect of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. It focuses on the reallocation of taxing rights ("Pillar 1") and the three methods with regard to the new nexus
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 10 ; p. 504-513
http://library.link/vocab/creatorName
  • Greil, S
  • Wargowske, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • Pillar 1 (OECD)
  • digital economy
  • allocation of taxing rights
  • BEPS Project (OECD)
  • nexus
Label
Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
Instantiates
Publication
Label
Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
Publication

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