The Resource The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)

The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)

Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
Title
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
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 7 continues the discussion in Part 6 about the tax treatment of services, in particular the tax treatment of services in UDITPA, the Uniform Division of Income for Tax Purposes Act, which was developed by the Multistate Tax Commission (MTC) in the United States. The Inclusive Framework Statement (Annex A, Program of Work to Develop a Consensus-Based Solution to Pillar One Issues) lists numerous "remaining work issues under Pillar One," the most important of which are in Exhibit One
Citation source
In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 7 ; p. 55-64
http://library.link/vocab/creatorName
Spencer, D.E
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • services
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • GloBE Proposal (OECD)
  • Inclusive Framework (OECD)
Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
Instantiates
Publication
Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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