The Resource Disruptive profit allocation methods for disruptive businesses?! (part 2)
Disruptive profit allocation methods for disruptive businesses?! (part 2)
Resource Information
The item Disruptive profit allocation methods for disruptive businesses?! (part 2) 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 Disruptive profit allocation methods for disruptive businesses?! (part 2) 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
- In February 2019, the OECD launched a Consultation Document on the digitalisation of the economy indicating a way forward based on two pillars (revised nexus and profit allocation rules, and global anti-base erosion approaches), followed by a Public Consultation on 15 and 16 March 2019. Finally, the OECD published a Programme of Work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy on 31 May 2019. The first part of this article 1 discussed the different approaches for taxing the digitalised economy embedded in those documents. In this part II, the authors critically analyse the approaches put forward by the OECD as well as some alternatives that other organisations have suggested. In their conclusion, the authors indicate some recommendations for the negotiators sitting around the big inclusive framework table
- Language
- eng
- Label
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Title
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Language
- eng
- Summary
- In February 2019, the OECD launched a Consultation Document on the digitalisation of the economy indicating a way forward based on two pillars (revised nexus and profit allocation rules, and global anti-base erosion approaches), followed by a Public Consultation on 15 and 16 March 2019. Finally, the OECD published a Programme of Work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy on 31 May 2019. The first part of this article 1 discussed the different approaches for taxing the digitalised economy embedded in those documents. In this part II, the authors critically analyse the approaches put forward by the OECD as well as some alternatives that other organisations have suggested. In their conclusion, the authors indicate some recommendations for the negotiators sitting around the big inclusive framework table
- Citation source
- In: TPI - Transfer Pricing International. - Wien. - Vol. 3 (2019), no. 6 ; p. 324-334
- http://library.link/vocab/creatorName
-
- De Baets, S
- Smolkowska, A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- UN
- IMF
- allocation of profits
- arm's length principle
- Unified Approach (OECD)
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- user participation
- marketing intangibles
- significant economic presence
- GloBE Proposal (OECD)
- Label
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Label
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
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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/Disruptive-profit-allocation-methods-for/CXG-goHM1NU/" 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/Disruptive-profit-allocation-methods-for/CXG-goHM1NU/">Disruptive profit allocation methods for disruptive businesses?! (part 2)</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>
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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/Disruptive-profit-allocation-methods-for/CXG-goHM1NU/" 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/Disruptive-profit-allocation-methods-for/CXG-goHM1NU/">Disruptive profit allocation methods for disruptive businesses?! (part 2)</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>
