The Resource (Mis)guided by the value creation principle - can new concepts solve old problems?
(Mis)guided by the value creation principle - can new concepts solve old problems?
Resource Information
The item (Mis)guided by the value creation principle - can new concepts solve old problems? 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 (Mis)guided by the value creation principle - can new concepts solve old problems? 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.
- Label
- (Mis)guided by the value creation principle - can new concepts solve old problems?
- Title
- (Mis)guided by the value creation principle - can new concepts solve old problems?
- Language
- eng
- Summary
- In this article, the author provides a critical evaluation of the current OECD and EU attempts to tax the digital economy, focusing on the concept of value creation and the role of users and data in creating value
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 11 ; 6 p
- http://library.link/vocab/creatorName
- Bal, A.M
- Geographic coverage
-
- European Union
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- value creation
- digital economy
- BEPS Project (OECD)
- allocation of taxing rights
- DST
- consumption tax
- double taxation
- Label
- (Mis)guided by the value creation principle - can new concepts solve old problems?
- Label
- (Mis)guided by the value creation principle - can new concepts solve old problems?
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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/Misguided-by-the-value-creation-principle---can/AZQGyJdZdcE/" 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/Misguided-by-the-value-creation-principle---can/AZQGyJdZdcE/">(Mis)guided by the value creation principle - can new concepts solve old problems?</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/Misguided-by-the-value-creation-principle---can/AZQGyJdZdcE/" 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/Misguided-by-the-value-creation-principle---can/AZQGyJdZdcE/">(Mis)guided by the value creation principle - can new concepts solve old problems?</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>
