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

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
Creator
Subject
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
Instantiates
Publication
Label
The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
Publication

Library Locations

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