The Resource OECD weighing extensive input on digital economy tax proposals
OECD weighing extensive input on digital economy tax proposals
Resource Information
The item OECD weighing extensive input on digital economy tax proposals 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 weighing extensive input on digital economy tax proposals 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's recent consultation document on the digital economy
- Language
- eng
- Label
- OECD weighing extensive input on digital economy tax proposals
- Title
- OECD weighing extensive input on digital economy tax proposals
- Language
- eng
- Summary
- In this article, the author discusses the extensive global input received in response to the OECD's recent consultation document on the digital economy
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 94 (2019), no. 6 ; p. 509-525
- http://library.link/vocab/creatorName
- Larking, B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- digital economy
- BEPS
- GILTI
- dispute resolution
- ring-fencing
- allocation of profits
- nexus
- significant economic presence
- value creation
- withholding tax
- tax sovereignty
- economic substance
- Label
- OECD weighing extensive input on digital economy tax proposals
- Label
- OECD weighing extensive input on digital economy tax proposals
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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-weighing-extensive-input-on-digital-economy/LmYvBWxQ4ww/" 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-weighing-extensive-input-on-digital-economy/LmYvBWxQ4ww/">OECD weighing extensive input on digital economy tax proposals</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-weighing-extensive-input-on-digital-economy/LmYvBWxQ4ww/" 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-weighing-extensive-input-on-digital-economy/LmYvBWxQ4ww/">OECD weighing extensive input on digital economy tax proposals</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>
