Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
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The work Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights 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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Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
Resource Information
The work Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights 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
- Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Language
- eng
- Summary
- This article considers the challenges of the digital economy and the "Programme of Work" under the Inclusive Framework in respect of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. It focuses on the reallocation of taxing rights ("Pillar 1") and the three methods with regard to the new nexus
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 10 ; p. 504-513
- Geographic coverage
- International
- Language note
- English
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Context of Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rightsWork of
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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/fgnmjh4Smyc/" 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/fgnmjh4Smyc/">Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights</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>
