The Resource Profit allocation in digital businesses

Profit allocation in digital businesses

Label
Profit allocation in digital businesses
Title
Profit allocation in digital businesses
Creator
Subject
Language
eng
Summary
The ongoing digitalisation of the economy poses a challenge to the existing system of corporate profit taxation. A conceptual analysis of digital business models can help to assess the functions and risks of involved parties and can provide benchmarks to set transfer prices. Reform proposals, e.g., the profit split method, and adjustments to the transfer pricing guidelines should minimise uncertainty for taxpayers and facilitate the administration of cross-border transactions. The OECD minimum tax and the deduction disallowance proposal could have far-reaching and potentially overshooting impacts on the international corporate tax system if not harmonised globally; they go beyond the most pressing tax issues in the era of digitalisation
Citation source
In: TPI - Transfer Pricing International. - Wien. - Vol. 3 (2019), no. 5 ; p. 258-262
http://library.link/vocab/creatorName
  • Spengel, C
  • Ludwig, C.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • allocation of profits
  • digital economy
  • transfer pricing
  • significant digital presence
  • profit split method
  • value creation
  • minimum tax
  • deductions
Label
Profit allocation in digital businesses
Instantiates
Publication
Label
Profit allocation in digital businesses
Publication

Library Locations

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      52.3736660 4.9336932
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