The Resource The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation

The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation

Label
The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
Title
The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
Creator
Subject
Language
eng
Summary
In this article, the authors analyze the impact of the OECD's proposed consensus framework to shape the international allocation of global taxing rights and multinationals' taxable income as part of the organization's project to address the tax challenges of the digitalization of the economy
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 5 ; p. 549-565
http://library.link/vocab/creatorName
  • Singh, K. (Kartikeya)
  • Murphy, W.J
  • Ossi, G.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • allocation of taxing rights
  • taxable value
  • allocation of income
  • MNE
  • tax system
  • tax reform
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
Label
The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
Instantiates
Publication
Label
The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
Publication

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