Using IPA 2015 as a model for OECD market intangible consultation
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The work Using IPA 2015 as a model for OECD market intangible consultation 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.
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Using IPA 2015 as a model for OECD market intangible consultation
Resource Information
The work Using IPA 2015 as a model for OECD market intangible consultation 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.
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- Using IPA 2015 as a model for OECD market intangible consultation
- 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
- Geographic coverage
- International
- Language note
- English
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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/resource/BvQtwR1bws0/" 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/BvQtwR1bws0/">Using IPA 2015 as a model for OECD market intangible consultation</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>
