The Resource The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
Resource Information
The item The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment 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 The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment 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 IBFD Task Force on the Digital Economy prepared an earlier version of this document for the purpose of commenting on the policy, technical and administration issues raised by each of the Three Proposals contained in Section 2 of the Public Consultation Document "Addressing the Tax Challenges of the Digitalization of the Economy", released by the OECD on 13 February 2019. This study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy, which revises the content of the original document and enriches it with consideration of select issues drawn from the documents submitted by other international tax experts to the OECD, as well as with the content of the debate held on 13 and 14 March 2019 at the OECD headquarters in Paris on the 2019 Public Consultation Document
- Language
- eng
- Label
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
- Title
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
- Language
- eng
- Summary
- The IBFD Task Force on the Digital Economy prepared an earlier version of this document for the purpose of commenting on the policy, technical and administration issues raised by each of the Three Proposals contained in Section 2 of the Public Consultation Document "Addressing the Tax Challenges of the Digitalization of the Economy", released by the OECD on 13 February 2019. This study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy, which revises the content of the original document and enriches it with consideration of select issues drawn from the documents submitted by other international tax experts to the OECD, as well as with the content of the debate held on 13 and 14 March 2019 at the OECD headquarters in Paris on the 2019 Public Consultation Document
- Citation source
- In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 2 ; 44 p
- http://library.link/vocab/creatorName
-
- Pistone, P
- Nogueira, J.F. Pinto
- Andrade Rodríguez, B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- digital economy
- allocation of taxing rights
- significant economic presence
- Label
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
- Label
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
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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/The-2019-OECD-proposals-for-addressing-the-tax/fF6Iqtps6jI/" 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/The-2019-OECD-proposals-for-addressing-the-tax/fF6Iqtps6jI/">The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment</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/The-2019-OECD-proposals-for-addressing-the-tax/fF6Iqtps6jI/" 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/The-2019-OECD-proposals-for-addressing-the-tax/fF6Iqtps6jI/">The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment</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>
