The Resource Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal

Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal

Label
Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
Title
Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
Creator
Subject
Language
eng
Summary
Given the need for a uniform mechanism for the taxation of automated digital services, this paper tries to analyse whether article 12B as proposed by the UN Committee can be a suitable alternative for the Pillar one proposal of the OECD
http://library.link/vocab/creatorName
Kanzarkar, S.U
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • UN
  • OECD
  • digital economy
  • e-commerce
  • UN Model
  • automated digital services
  • Pillar 1 (OECD)
  • cross-border transaction
  • withholding tax
Label
Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
Instantiates
Publication
Extent
XXXVI, 5 p.
Label
Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
Publication
Extent
XXXVI, 5 p.

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