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

Resource Information

The work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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

Creator

• Samari, A.S

Subject

• allocation of profits
• arm's length principle
• digital economy
• DEMPE
• significant economic presence
• transfer pricing
• withholding tax
• nexus approach

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

Geographic coverage

International

Language note

English