The Resource The tip of the iceberg
The tip of the iceberg
Resource Information
The item The tip of the iceberg represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The tip of the iceberg represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- The tip of the iceberg
- Title
- The tip of the iceberg
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-tip-of-the-iceberg/_gOXIN9dYdM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-tip-of-the-iceberg/_gOXIN9dYdM/">The tip of the iceberg</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-tip-of-the-iceberg/_gOXIN9dYdM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-tip-of-the-iceberg/_gOXIN9dYdM/">The tip of the iceberg</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
