The Resource The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)

The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)

Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
Title
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
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 article is the tenth part in a series. Some significant issues with regard to the OECD proposals for redesigning the international tax architecture-Pillar 1 and Pillar 2 - have been highlighted by some recent commentary: discordant views about the pros and cons of the OECD proposals for Pillars 1 and 2, and the problems of achieving a global consensus, and the risk of unilateralism. And also, the alternative of a DST, but what type of DST, and developed by what governments/institutions?
Citation source
In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 10 ; p. 61-64
http://library.link/vocab/creatorName
Spencer, D.E
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • DST
Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
Instantiates
Publication
Label
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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