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
Resource Information
The item Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal 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 Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal 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.
- 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
- Language
- eng
- Extent
- XXXVI, 5 p.
- 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
- 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
- Extent
- XXXVI, 5 p.
- Label
- Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
- Extent
- XXXVI, 5 p.
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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/Simple-is-better-Whether-art.-12B-proposal-can/7x3HpvOGmiY/" 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/Simple-is-better-Whether-art.-12B-proposal-can/7x3HpvOGmiY/">Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal</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/Simple-is-better-Whether-art.-12B-proposal-can/7x3HpvOGmiY/" 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/Simple-is-better-Whether-art.-12B-proposal-can/7x3HpvOGmiY/">Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal</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>