The Resource The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
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The item The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules 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 public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules 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 OECDs efforts towards addressing the tax challenges arising from digitalization recently reached a new significant phase of work. Indeed, the three policy proposals embedded in the OECD Public Consultation Document on Addressing the Tax Challenges of the Digitalisation of the Economy (published in February 2019) represent a remarkable step forward in the discussion surrounding the taxation of the digital economy. The aim of this article is to contribute to such discussion by analysing the aforesaid three proposals and highlighting their strengths and weaknesses
- Language
- eng
- Label
- The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
- Title
- The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
- Language
- eng
- Summary
- The OECDs efforts towards addressing the tax challenges arising from digitalization recently reached a new significant phase of work. Indeed, the three policy proposals embedded in the OECD Public Consultation Document on Addressing the Tax Challenges of the Digitalisation of the Economy (published in February 2019) represent a remarkable step forward in the discussion surrounding the taxation of the digital economy. The aim of this article is to contribute to such discussion by analysing the aforesaid three proposals and highlighting their strengths and weaknesses
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 4 ; p. 265-271
- http://library.link/vocab/creatorName
- Samari, A.S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- digital economy
- allocation of profits
- nexus approach
- arm's length principle
- withholding tax
- significant economic presence
- DEMPE
- Label
- The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
- Label
- The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules
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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-public-consultation-document-on/yDEsF9fBLLE/" 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-public-consultation-document-on/yDEsF9fBLLE/">The OECD public consultation document on addressing the tax challenges of the digitalization of the economy : strengths and weaknesses of the three proposals for revising profit allocation and nexus rules</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>
