The Resource International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
Resource Information
The item International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown 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 International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown 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
- This article provides an assessment of the new international tax framework for taxing the digital economy as proposed by the OECD/Inclusive Framework. In this critique of the new regime, the author refers to the prospective new international tax architecture as the "2020s compromise", as opposed to the currently applicable "1920s compromise"
- Language
- eng
- Label
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- Title
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- Language
- eng
- Summary
- This article provides an assessment of the new international tax framework for taxing the digital economy as proposed by the OECD/Inclusive Framework. In this critique of the new regime, the author refers to the prospective new international tax architecture as the "2020s compromise", as opposed to the currently applicable "1920s compromise"
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 9 ; p. 532-549
- http://library.link/vocab/creatorName
- Elliffe, C
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- Inclusive Framework (OECD)
- digital economy
- allocation of taxing rights
- value creation
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- nexus
- allocation of profits
- user participation
- intellectual property
- income classification
- transfer pricing
- residence principle of taxation
- tax competition
- Label
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- Label
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
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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/International-tax-frameworks--assessing-the/hW1ToOa3CWc/" 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/International-tax-frameworks--assessing-the/hW1ToOa3CWc/">International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown</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>
