The Resource Using IPA 2015 as a model for OECD market intangible consultation

Using IPA 2015 as a model for OECD market intangible consultation

Label
Using IPA 2015 as a model for OECD market intangible consultation
Title
Using IPA 2015 as a model for OECD market intangible consultation
Creator
Subject
Language
eng
Summary
In this article, the author proposes a profit allocation approach to match the concepts in the OECD pillar 1 discussion on taxation of the digital economy with the guiding principles previously established under the OECD's BEPS project. It introduces an expanded version of the Innovation Promotion Act of 2015 (IPA 2015) as a potential way to reach consensus on the allocation of marketing income under pillar 1 and to address concerns that some local tax laws may constitute export subsidies under the WTO rules
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 5 ; p. 427-433
http://library.link/vocab/creatorName
Barrett, W.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • Pillar 1 (OECD)
  • digital economy
  • allocation of profits
  • nexus approach
  • intangibles
  • transfer pricing
  • profit split method
  • CbCR
Label
Using IPA 2015 as a model for OECD market intangible consultation
Instantiates
Publication
Label
Using IPA 2015 as a model for OECD market intangible consultation
Publication

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