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)
Resource Information
The item The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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?
- Language
- eng
- 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)
- 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)
- Label
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-OECD-Work-Program--Tax-Challenges-of-the/ly6QC1niJbE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-OECD-Work-Program--Tax-Challenges-of-the/ly6QC1niJbE/">The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 10)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
