The Resource The trouble with 'pillars' in international tax policy

The trouble with 'pillars' in international tax policy

Label
The trouble with 'pillars' in international tax policy
Title
The trouble with 'pillars' in international tax policy
Creator
Subject
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
Instantiates
Publication
Label
The trouble with 'pillars' in international tax policy
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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