The Resource Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action

Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action

Label
Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action
Title
Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action
Creator
Subject
Language
eng
Summary
This article, although already drafted after the publication of the OECD Secretariat's "Proposal for a Unified Approach" in October last year, considers the request of many commentators at the November public consultation for a clear description of objectives and an assessment of how the proposed Unified Approach would meet these objectives. Most recent developments, like the public consultation in November last year, the letter exchange between the US Secretary of Treasury and the Secretary General of the OECD, and the resolution of the European Parliament seem to reflect some of the same doubts raised by the authors in this article. Based on the finding that the Unified Approach as combining two different systems hardly would meet the objectives and may - at the best - only be an interim step, the authors suggest a clear and courageous step by following either an amount A type of approach or a B/C type approach
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 1 ; p. 3-18
http://library.link/vocab/creatorName
  • Förster, H
  • Greil, S
  • Hilse, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • digital economy
  • Unified Approach (OECD)
  • nexus
  • allocation of profits
Label
Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action
Instantiates
Publication
Label
Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action
Publication

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