The Resource The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
Resource Information
The item The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4) 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 OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4) 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 article analyses the Program of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalization of the Economy, issued by the OECD on 31 May 2019. This Part 4 discusses the OECD Secretariat's Global Anti-Base Erosion (GloBE) Proposal (Pillar Two) proposing (1) an inclusion rule; (2) a switch-over rule; (3) an undertaxed payment rule; and (4) a subject-to-tax rule
- Language
- eng
- Label
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
- Title
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
- Language
- eng
- Summary
- The article analyses the Program of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalization of the Economy, issued by the OECD on 31 May 2019. This Part 4 discusses the OECD Secretariat's Global Anti-Base Erosion (GloBE) Proposal (Pillar Two) proposing (1) an inclusion rule; (2) a switch-over rule; (3) an undertaxed payment rule; and (4) a subject-to-tax rule
- Citation source
- In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 2 ; p. 20-29
- http://library.link/vocab/creatorName
- Spencer, D.E
- Geographic coverage
-
- International
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- digital economy
- Unified Approach (OECD)
- Pillar 2 (OECD)
- GloBE Proposal (OECD)
- US Model
- Inclusive Framework (OECD)
- switchover clause
- UTPR (OECD)
- global minimum tax
- subject to tax
- Label
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
- Label
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
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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-OECD-Work-Program--Tax-Challenges-of-the/_pOH29Nofhg/" 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-OECD-Work-Program--Tax-Challenges-of-the/_pOH29Nofhg/">The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)</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>
