The Resource The trouble with 'pillars' in international tax policy
The trouble with 'pillars' in international tax policy
Resource Information
The item The trouble with 'pillars' in international tax policy 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 trouble with 'pillars' in international tax policy 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
- In this article, the author discusses the OECD's two-pillar approach to taxing the digital economy. He focuses on the narrative of "pillar-building" in international tax policy and the difference between building consensus and manufacturing content
- Language
- eng
- Label
- The trouble with 'pillars' in international tax policy
- Title
- The trouble with 'pillars' in international tax policy
- Language
- eng
- Summary
- In this article, the author discusses the OECD's two-pillar approach to taxing the digital economy. He focuses on the narrative of "pillar-building" in international tax policy and the difference between building consensus and manufacturing content
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 1 ; p. 77-82
- http://library.link/vocab/creatorName
- Carvalho, L. de Lima
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- digital economy
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- Unified Approach (OECD)
- international tax law
- tax policy
- Label
- The trouble with 'pillars' in international tax policy
- Label
- The trouble with 'pillars' in international tax policy
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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-trouble-with-pillars-in-international-tax/HzKV5AzBd5k/" 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-trouble-with-pillars-in-international-tax/HzKV5AzBd5k/">The trouble with 'pillars' in international tax policy</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-trouble-with-pillars-in-international-tax/HzKV5AzBd5k/" 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-trouble-with-pillars-in-international-tax/HzKV5AzBd5k/">The trouble with 'pillars' in international tax policy</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>
