The Resource Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
Resource Information
The item Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11) 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 Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11) 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
- This article is the eleventh part in a series by this author about the OECD Work Program on the Digitalization of the Economy. A group of members from developing countries of the United Nations Committee of Experts on International Cooperation in Tax Matters presented on 5 August 2020 a proposal to tax digital services which differs significantly from the OECD proposal of Pillar 1. This article analyses the proposal
- Language
- eng
- Label
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Title
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Title variation
- The OECD Work Program Tax Challenges of the Digitalization of the Economy
- Language
- eng
- Summary
- This article is the eleventh part in a series by this author about the OECD Work Program on the Digitalization of the Economy. A group of members from developing countries of the United Nations Committee of Experts on International Cooperation in Tax Matters presented on 5 August 2020 a proposal to tax digital services which differs significantly from the OECD proposal of Pillar 1. This article analyses the proposal
- Citation source
- In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 11 ; p. 29-43
- http://library.link/vocab/creatorName
- Spencer, D.E
- Geographic coverage
-
- International
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- UN
- digital economy
- developing countries
- DST
- withholding tax
- source of income
- services
- royalties
- Pillar 1 (OECD)
- allocation of income
- Label
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
- Label
- Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Taxation-of-the-Digital-Economy--Proposal-by-the/WS7GDJXcM-g/" 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/Taxation-of-the-Digital-Economy--Proposal-by-the/WS7GDJXcM-g/">Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Taxation-of-the-Digital-Economy--Proposal-by-the/WS7GDJXcM-g/" 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/Taxation-of-the-Digital-Economy--Proposal-by-the/WS7GDJXcM-g/">Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)</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>
