The Resource The enforcement of net profit taxation in the users' jurisdiction on the value generated by data

The enforcement of net profit taxation in the users' jurisdiction on the value generated by data

Label
The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
Title
The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
Creator
Subject
Language
eng
Summary
The main objective of this thesis is to determine, in the specific field of data collection, whether and to what extent the OECD Transfer Pricing Guidelines (TPG) and the Authorized OECD Approach (AOA) can be extended to digital PEs or if some other methodologies should be used and what might be the consequences of adopting an approach instead of the other
http://library.link/vocab/creatorName
Calabrese, M.A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • digital PE
  • allocation of taxing rights
  • residence principle of taxation
  • source principle of taxation
  • destination principle
  • benefit principle
  • nexus
  • AOA
  • allocation of profits
  • digital economy
  • value creation
Label
The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
Instantiates
Publication
Extent
61 p.
Label
The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
Publication
Extent
61 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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