The Resource The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?

The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?

Label
The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
Title
The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
Creator
Subject
Language
eng
Summary
The digitalization of the economy has sparked a debate that may fundamentally change international taxation. The regulatory changes contemplated by the OECD/G20 Inclusive Framework would affect most industries and would change the global balance of taxing rights. This article analyses the proposed rules and their implications for taxpayers and tax authorities
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 2 ; p. 76-87
http://library.link/vocab/creatorName
Postler, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • allocation of profits
  • nexus
  • digital economy
  • international taxation
  • Unified Approach (OECD)
  • Inclusive Framework (OECD)
  • allocation of taxing rights
Label
The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
Instantiates
Publication
Label
The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
Publication

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