The Resource The OECD Unified Approach : nexus, scope, and coexisting with DSTs

The OECD Unified Approach : nexus, scope, and coexisting with DSTs

Label
The OECD Unified Approach : nexus, scope, and coexisting with DSTs
Title
The OECD Unified Approach : nexus, scope, and coexisting with DSTs
Creator
Subject
Language
eng
Summary
In this article, the author comments on the OECD secretariat's Unified Approach proposal under Pillar 1, primarily focusing on nexus, scope, administration and compliance, and amount C
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 10 ; p. 909-913
http://library.link/vocab/creatorName
Harpaz, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • digital economy
  • nexus
  • de minimis
  • DST
  • dispute resolution
  • allocation of profits
Label
The OECD Unified Approach : nexus, scope, and coexisting with DSTs
Instantiates
Publication
Label
The OECD Unified Approach : nexus, scope, and coexisting with DSTs
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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