The Resource The tip of the iceberg

The tip of the iceberg

Label
The tip of the iceberg
Title
The tip of the iceberg
Creator
Subject
Language
eng
Summary
This article examines the OECD consultation document "Addressing the tax challenges of the digitalisation of the economy", including the use participation proposal, marketing intangibles proposal, significant economic presence proposal, global anti-base erosion proposal, and certainty and double taxation
Citation source
In: Tax adviser. - Sutton. - (April 2019) ; p. 10-12
http://library.link/vocab/creatorName
  • Lobb, A
  • Breeze, J
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • allocation of profits
  • nexus
  • intangibles
  • significant economic presence
  • base erosion
Label
The tip of the iceberg
Publication

Library Locations

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      52.3736660 4.9336932
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