Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
Resource Information
The work Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
Resource Information
The work Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Language
- eng
- Summary
- This article discusses the international tax challenges with respect to business profits arising from the digital economy using the cloud computing service model. In particular, it examines issues that arise from the OECD Model Convention (2017) and other OECD documents, the EU Proposal for a Directive on a Significant Digital Presence and the OECD Secretariat Proposal for a "Unified Approach" under Pillar One
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 2 ; p. 88-97
- Geographic coverage
-
- European Union
- International
- Language note
- English
Context
Context of Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenarioWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/4Zd0XzCBqzc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/4Zd0XzCBqzc/">Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/4Zd0XzCBqzc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/4Zd0XzCBqzc/">Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario</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>
