The Resource The new taxing right and its scope limitations : a theoretical reflection

The new taxing right and its scope limitations : a theoretical reflection

Label
The new taxing right and its scope limitations : a theoretical reflection
Title
The new taxing right and its scope limitations : a theoretical reflection
Creator
Subject
Language
eng
Summary
Since October 2019, OECD has developed a Unified Approach (UA) to the nexus and profit allocation rules of taxation over cross-border business income. Related to this, the article discusses the taxing right and its scope, using in particular an interdisciplinary approach that combines the theories of both taxation and marketing. Section 2 of the article contains an overview of the UA with a focus on the scope of the new taxing right. Section 3 explores the policy rationale for the new taxing right and its scope limitations. Section 4 analyses several specific issues regarding the limits of the new taxing right. Finally, the authors recommend a positive delineation - rather than negative carve-outs - of the UA scope
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 3 ; p. 210-222
http://library.link/vocab/creatorName
  • Cai, Q
  • Wu, F. (Fang)
  • Li, X. (S.)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Unified Approach (OECD)
  • digital economy
  • significant economic presence
  • allocation of taxing rights
  • user participation
Label
The new taxing right and its scope limitations : a theoretical reflection
Instantiates
Publication
Label
The new taxing right and its scope limitations : a theoretical reflection
Publication

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