The Resource Unilateral or unified : Canada's approach to taxing digital services

Unilateral or unified : Canada's approach to taxing digital services

Label
Unilateral or unified : Canada's approach to taxing digital services
Title
Unilateral or unified : Canada's approach to taxing digital services
Creator
Subject
Language
eng
Summary
This article provides an overview of digital tax measures in Canada, in the framework of Action 1 of the OECD BEPS Project and more preciselly the Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalization of the Economy
Citation source
In: Tax management international journal. - Arlington. - Vol. 48 (2019), no. 11 ; 5 p
http://library.link/vocab/creatorName
  • Marley, P.W
  • Cao, T
  • Gray, K
  • Hawkins-Schulz, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • BEPS Project (OECD)
  • Pillar 1 (OECD)
  • Unified Approach (OECD)
  • nexus
  • allocation of profits
Label
Unilateral or unified : Canada's approach to taxing digital services
Instantiates
Publication
Label
Unilateral or unified : Canada's approach to taxing digital services
Publication

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