The Resource The Unified Approach under Pillar 1 : an early analysis

The Unified Approach under Pillar 1 : an early analysis

Label
The Unified Approach under Pillar 1 : an early analysis
Title
The Unified Approach under Pillar 1 : an early analysis
Creator
Subject
Language
eng
Summary
In this article, the author provides an early analysis of the recently released OECD proposal for a unified approach under pillar 1, recognizing that an approach like that appears to be in principle preferable when compared with unilateral state measures such as digital services taxes
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 11 ; p. 983-989
http://library.link/vocab/creatorName
Parada, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Pillar 1 (OECD)
  • Unified Approach (OECD)
  • allocation of taxing rights
  • digital economy
  • nexus
  • allocation of profits
  • DST
  • enforcement
  • tax treaty
Label
The Unified Approach under Pillar 1 : an early analysis
Instantiates
Publication
Label
The Unified Approach under Pillar 1 : an early analysis
Publication

Library Locations

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