The Resource Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
Resource Information
The item Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- With its "Unified Approach", the OECD has put forward a proposal that will revolutionize international tax allocation rules, if used and developed in current and future political decision-making. The author presents the contents of the OECD's proposal and attempts to make initial assessments from a practitioner's perspective
- Language
- eng
- Label
- Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
- Title
- Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
- Language
- eng
- Summary
- With its "Unified Approach", the OECD has put forward a proposal that will revolutionize international tax allocation rules, if used and developed in current and future political decision-making. The author presents the contents of the OECD's proposal and attempts to make initial assessments from a practitioner's perspective
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 11 ; p. 514-521
- http://library.link/vocab/creatorName
- Schuster, S
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD
- Unified Approach (OECD)
- allocation of taxing rights
- significant economic presence
- Label
- Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
- Label
- Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
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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/portal/Der-Unified-Approach-der-OECD---ein-%C3%9Cberblick/IndXmfB-8l4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Der-Unified-Approach-der-OECD---ein-%C3%9Cberblick/IndXmfB-8l4/">Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
