The Resource The OECD's 'unified approach' : should priority be given to pillar two?

The OECD's 'unified approach' : should priority be given to pillar two?

Label
The OECD's 'unified approach' : should priority be given to pillar two?
Title
The OECD's 'unified approach' : should priority be given to pillar two?
Creator
Subject
Language
eng
Summary
In this article, the author discusses problems with the OECD's unified approach proposal to digital economy taxation under pillar 1, suggesting priority be given instead to pillar 2
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 11 ; p. 1019-1024
http://library.link/vocab/creatorName
Wille, H.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • digital economy
  • digital services tax
  • tax system
  • income tax
Label
The OECD's 'unified approach' : should priority be given to pillar two?
Instantiates
Publication
Label
The OECD's 'unified approach' : should priority be given to pillar two?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...