The Resource The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)

The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)

Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
Title
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
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 3 discusses the OECD Secretariat's proposal for a Unified Approach to the Nexus and Profit Allocation Challenges Arising from Digitalization (Pillar One)
Citation source
In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 1 ; p. 24-37
http://library.link/vocab/creatorName
Spencer, D.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • Unified Approach (OECD)
  • nexus
  • allocation of profits
  • Pillar 1 (OECD)
  • tax certainty
  • arm's length principle
  • intangibles
  • dispute resolution
Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
Instantiates
Publication
Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
Publication

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