The Resource Pillar 1 and pillar 2 blueprints : historical context

Pillar 1 and pillar 2 blueprints : historical context

Label
Pillar 1 and pillar 2 blueprints : historical context
Title
Pillar 1 and pillar 2 blueprints : historical context
Creator
Subject
Language
eng
Summary
In this article, the first in a three-part series addressing the OECD's work on base erosion and profit shifting in the digital economy, the author examines the developments leading up to the OECD's two-pillar proposal for unified international digital tax rules
Citation source
In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 2 ; p. 195-200
http://library.link/vocab/creatorName
Robillard, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • BEPS Project (OECD)
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
Label
Pillar 1 and pillar 2 blueprints : historical context
Instantiates
Publication
Label
Pillar 1 and pillar 2 blueprints : historical context
Publication

Library Locations

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