Pillar 1 (OECD)
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The concept Pillar 1 (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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Pillar 1 (OECD)
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The concept Pillar 1 (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- Pillar 1 (OECD)
60 Items that share the Concept Pillar 1 (OECD)
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- Why Sweden should lobby for a temporary OECD-approved digital services tax
- A primer on the OECD's "unified approach" for taxing digital and non-digital companies
- A seat at the table : thought leaders discuss OECD's plans on digital economy taxation
- Achieving certainty in an uncertain profit allocation environment
- Addressing the largest hurdles to Pillar 1 consensus
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- BEPS primer : past, present, and future, part 2
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Constructive dialogue : BEPS and the TCJA
- Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
- Das Multilaterale Instrument - eine ernüchternde Bilanz = The Multilateral Instrument - a sobering picture
- Design of scope limitations for OECD Pillar 1 work
- Digital economy : new profit allocation and nexus approach
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Does the profit split method apply to principal structures?
- Driving to certainty under Pillar 1
- Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
- Festschrift für Jürgen Lüdicke
- International effective minimum taxation - the GLOBE proposal
- International tax update
- Lost in construction : what is the direction of the work on the taxation of the digital economy?
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- Neuordnung der Besteuerungswelt durch den "OECD Pillar One" : Bedeutungswandel der Kernbegriffe und (unlösbare?) Herausforderungen
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- OECD buried under avalanche of Pillar 1 tax reform comments
- OESO-plan voor belasting van digitale economie
- On the OECD's Unified Approach as Frankenstein's monster and a dented shape sorter
- Pillar 1 for dummies: digital turf wars
- Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Pillars 1 and 2 : African perspectives
- Profit allocation within MNEs in light of the ongoing digital debate on Pillar I : a "2020 Compromise"?
- Quo vadis Verrechnungspreise - die OECD auf Abwegen? Der Entwurf zur "Säule 1" v. 9.10.2019
- Reaching consensus on taxing the digitalized economy
- Remarks on the future prospects of the OECD/G20 programme of work : profit allocation (Pillar One) and minimum taxation (Pillar Two)
- Risiken der Besteuerung der digitalen Wirtschaft nach "Säule 1" : Handlungsbedarf des deutschen Gesetzgebers
- Taxing tech : the future of digital taxation
- Taxing the digital economy : Pillar One is not BEPS 2
- Taxing the digital economy : as simple as 'A, B, C'?
- The BEPS 2.0 project over the coming months
- The OECD "unified approach" : have the cards been reshuffled?
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules
- The OECD Unified Approach : nexus, scope, and coexisting with DSTs
- The OECD Unified Approach and the new international tax system : a half-way solution
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
- The OECD's 'unified approach' : should priority be given to pillar two?
- The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
- The Unified Approach
- The Unified Approach under Pillar 1 : an early analysis
- The potential costs of the OECD's proposed international tax reform
- The tax world enters the digital age
- The transfer-pricing profit-split method after BEPS : back to the future
- Treatment of losses under OECD Pillars 1 and 2
- U.S. tax review [OECD Pillar 1; Section 958]
- Unilateral or unified : Canada's approach to taxing digital services
- Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
- Using IPA 2015 as a model for OECD market intangible consultation
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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/qutSPTT-HoE/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/qutSPTT-HoE/">Pillar 1 (OECD)</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>
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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/qutSPTT-HoE/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/qutSPTT-HoE/">Pillar 1 (OECD)</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>
