The Resource The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)

The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)

Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
Title
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
Creator
Subject
Language
eng
Summary
The article analyses the Program of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalization of the Economy, issued by the OECD on 31 May 2019. This Part 4 discusses the OECD Secretariat's Global Anti-Base Erosion (GloBE) Proposal (Pillar Two) proposing (1) an inclusion rule; (2) a switch-over rule; (3) an undertaxed payment rule; and (4) a subject-to-tax rule
Citation source
In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 2 ; p. 20-29
http://library.link/vocab/creatorName
Spencer, D.E
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • Unified Approach (OECD)
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
  • US Model
  • Inclusive Framework (OECD)
  • switchover clause
  • minimum tax
  • subject to tax
Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
Instantiates
Publication
Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
Publication

Library Locations

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