The Resource Taxing the digital economy : as simple as 'A, B, C'?

Taxing the digital economy : as simple as 'A, B, C'?

Label
Taxing the digital economy : as simple as 'A, B, C'?
Title
Taxing the digital economy : as simple as 'A, B, C'?
Creator
Subject
Language
eng
Summary
On 9 October 2019, the OECD released a proposal under Pillar One detailing a revised approach to the allocation of taxing rights and profits. The proposal provides detail on how and to what extent profits should be allocated to market jurisdictions, and lays out a system under which three allocations - referred to as Amounts A, B, and C - may be made. This article describes the proposal, and considers the work that remains to be done, with a focus on the need for improved dispute resolution mechanisms
Citation source
In: Tax management international journal. - Arlington. - Vol. 48 (2019), no. 11 ; 5 p
http://library.link/vocab/creatorName
  • Martin, M.R
  • Bettge, T
  • Blough, S.R
  • Corwin, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • allocation of taxing rights
  • Pillar 1 (OECD)
  • dispute resolution
Label
Taxing the digital economy : as simple as 'A, B, C'?
Instantiates
Publication
Label
Taxing the digital economy : as simple as 'A, B, C'?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...