The Resource The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
Resource Information
The item The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment 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 The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment 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
- In this article, the IBFD Task Force on the Digitalized Economy provides feedback to the OECD on its Public Consultation Document "Secretariat Proposal for a 'Unified Approach' under Pillar One", launched on 9 October 2019. This approach may cause the compartmentalization of tax treaty rules and eventual phasing out of the PE concept for taxing business profit. On the other hand, approaches based on pre-determinations may be further explored to contribute to the sustainability of the system
- Language
- eng
- Label
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- Title
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- Language
- eng
- Summary
- In this article, the IBFD Task Force on the Digitalized Economy provides feedback to the OECD on its Public Consultation Document "Secretariat Proposal for a 'Unified Approach' under Pillar One", launched on 9 October 2019. This approach may cause the compartmentalization of tax treaty rules and eventual phasing out of the PE concept for taxing business profit. On the other hand, approaches based on pre-determinations may be further explored to contribute to the sustainability of the system
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 1 ; p. 14-27
- http://library.link/vocab/creatorName
-
- Pistone, P
- Nogueira, J.F. Pinto
- Andrade Rodríguez, B
- Turina, A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- Unified Approach (OECD)
- Pillar 1 (OECD)
- digital economy
- nexus
- PE
- de minimis
- withholding tax
- tax treaty
- allocation of profits
- double taxation relief
- dispute resolution
- Label
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- Label
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
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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/The-OECD-Public-Consultation-Document/gMZPT_GSy48/" 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/The-OECD-Public-Consultation-Document/gMZPT_GSy48/">The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment</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/The-OECD-Public-Consultation-Document/gMZPT_GSy48/" 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/The-OECD-Public-Consultation-Document/gMZPT_GSy48/">The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment</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>
