The Resource The OECD Unified Approach and the new international tax system : a half-way solution

The OECD Unified Approach and the new international tax system : a half-way solution

Label
The OECD Unified Approach and the new international tax system : a half-way solution
Title
The OECD Unified Approach and the new international tax system : a half-way solution
Creator
Subject
Language
eng
Summary
This editorial discusses the OECD Secretariat's proposals for a 'Unified Approach' under Pillar One
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 1 ; p. 3-8
http://library.link/vocab/creatorName
Dourado, A.P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • digital economy
  • nexus
  • ring fence
  • allocation of profits
  • double taxation
  • arm's length principle
Label
The OECD Unified Approach and the new international tax system : a half-way solution
Instantiates
Publication
Label
The OECD Unified Approach and the new international tax system : a half-way solution
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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