The Resource OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
Resource Information
The item OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt? 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 OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt? 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
- The authors provide an analytical overview of the OECD Programme of Work laying out a process for reaching a new global agreement for taxing multinational enterprises
- Language
- eng
- Label
- OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
- Title
- OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
- Language
- eng
- Summary
- The authors provide an analytical overview of the OECD Programme of Work laying out a process for reaching a new global agreement for taxing multinational enterprises
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 28 (2019), no. 19 ; p. 769-776
- http://library.link/vocab/creatorName
-
- Weggenmann, H
- Blank, A
- Brunnhübner, A
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD
- digital economy
- BEPS Project (OECD)
- allocation of profits
- nexus
- intangibles
- significant economic presence
- tax treaty
- BEAT
- Label
- OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
- Label
- OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
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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/OECD-Public-Consultation-DocumentProgramme-of/XTgIgoWzTLo/" 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/OECD-Public-Consultation-DocumentProgramme-of/XTgIgoWzTLo/">OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?</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/OECD-Public-Consultation-DocumentProgramme-of/XTgIgoWzTLo/" 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/OECD-Public-Consultation-DocumentProgramme-of/XTgIgoWzTLo/">OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?</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>