The Resource OECD buried under avalanche of Pillar 1 tax reform comments
OECD buried under avalanche of Pillar 1 tax reform comments
Resource Information
The item OECD buried under avalanche of Pillar 1 tax reform comments 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 buried under avalanche of Pillar 1 tax reform comments 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 this article, the author discusses the extensive global input received in response to the OECD secretariat's proposal for a Unified Approach under Pillar 1 of the OECD's initiative addressing challenges of the digital economy
- Language
- eng
- Label
- OECD buried under avalanche of Pillar 1 tax reform comments
- Title
- OECD buried under avalanche of Pillar 1 tax reform comments
- Language
- eng
- Summary
- In this article, the author discusses the extensive global input received in response to the OECD secretariat's proposal for a Unified Approach under Pillar 1 of the OECD's initiative addressing challenges of the digital economy
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 2 ; p. 153-170
- http://library.link/vocab/creatorName
- Larking, B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- digital economy
- Unified Approach (OECD)
- tax reform
- Pillar 1 (OECD)
- arm's length principle
- nexus
- enforcement
- tax compliance
- withholding tax
- financial statement
- losses
- allocation of profits
- double taxation relief
- dispute resolution
- Label
- OECD buried under avalanche of Pillar 1 tax reform comments
- Label
- OECD buried under avalanche of Pillar 1 tax reform comments
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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-buried-under-avalanche-of-Pillar-1-tax/Yw5F8UxFfa0/" 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-buried-under-avalanche-of-Pillar-1-tax/Yw5F8UxFfa0/">OECD buried under avalanche of Pillar 1 tax reform comments</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-buried-under-avalanche-of-Pillar-1-tax/Yw5F8UxFfa0/" 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-buried-under-avalanche-of-Pillar-1-tax/Yw5F8UxFfa0/">OECD buried under avalanche of Pillar 1 tax reform comments</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>
