The Resource The interplay between FAR analysis and AOA in a digitalized economy

The interplay between FAR analysis and AOA in a digitalized economy

Label
The interplay between FAR analysis and AOA in a digitalized economy
Title
The interplay between FAR analysis and AOA in a digitalized economy
Creator
Subject
Language
eng
Summary
The article examines the analysis of the significant functions (FAR analysis) of a permanent establishment in a digitalized economy as well as the attribution of assets, risks, capital and liabilities to the latter with specific considerations related to digital businesses. Specifically, the article analyses how the "Authorized OECD Approach" interlaces with the aspects of the digitalization of the economy, among which the "Unified Approach" under Pillar One
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 28 (2021), no. 1 ; p. 30-35
http://library.link/vocab/creatorName
  • Orlandi, A
  • Iervolino, R
  • Rizzo, A
Geographic coverage
Caribbean
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • digital economy
  • value creation
  • AOA
  • allocation of profits
  • PE
  • Unified Approach (OECD)
  • Pillar 1 (OECD)
Label
The interplay between FAR analysis and AOA in a digitalized economy
Instantiates
Publication
Label
The interplay between FAR analysis and AOA in a digitalized economy
Publication

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