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)

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
Creator
Subject
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)
Instantiates
Publication
Label
Taxation of the Digital Economy : Proposal by the UN Tax Committee (Part 11)
Publication

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