Unified Approach (OECD)
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The concept Unified Approach (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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Unified Approach (OECD)
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The concept Unified Approach (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- Unified Approach (OECD)
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- Wayfair slowly comes to the Caribbean; but what's next?
- A new global tax deal for the digital age
- A new taxing right for the market jurisdiction : where are the limits?
- A primer on the OECD's "unified approach" for taxing digital and non-digital companies
- A unified approach to international tax consensus
- Accounting profits, tax profits and unitary taxation (revisited)
- Addressing the largest hurdles to Pillar 1 consensus
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Comparing proposals to tax some profit in the market country
- Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
- Der Unified Approach der OECD
- Design of scope limitations for OECD Pillar 1 work
- Die (R)Evolution der internationalen Unternehmensbesteuerung?
- Die Eckwerte der globalen Steuerreform
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- Distributive profit allocation rules : a new approach for an old problem
- Does the profit split method apply to principal structures?
- El impuesto sobre determinados servicios digitales : antecedentes y contexto
- El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
- Gestaltungsoptionen zur gerechten Besteuerung von Digitalkonzernen : eine kritische Diskussion zur aktuellen Arbeit des BEPS-Projekts der OECD
- Global enterprise taxation (GET) may be hard to get, but it should be the future : comments to Bellingwout's paper
- How unified is the OECD's Unified Approach?
- Idas y venidas en el diseño de un Impuesto que someta a gravamen la prestación de determinados servicios digitales en el seno de la OCDE
- India's tryst with the taxation of digital economy - focus on equalisation levy
- Is the OECD's Unified Approach proposal a step in the right direction?
- Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?
- Mexico introduces 'undertaxed payment rule' based on OECD's Pillar 2
- Minimum winstbelasting voor multinational
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- New taxing right in the Unified Approach: old wine in a new bottle
- OECD Unified Approach leaves market jurisdictions out in the cold
- OECD buried under avalanche of Pillar 1 tax reform comments
- OESO-plan voor belasting van digitale economie
- On the OECD's Unified Approach as Frankenstein's monster and a dented shape sorter
- Pillar 1 and pillar 2 blueprints : historical context
- Pillars 1 and 2 : African perspectives
- Problemas de tributación internacional en Iberoamérica : una visión desde los diez años del OITI
- Profit allocation based on scarcity value : a new factor for taxing intra-group services where they create value
- Profit allocation within MNEs in light of the ongoing digital debate on Pillar I : a "2020 Compromise"?
- Reflections on the cross-border tax challenges of the digital economy
- Sporters, artiesten en de belastingheffing van de digitale economie
- Taxing consumer-facing business as a regulatory currency
- Taxing the digital economy : Pillar One is not BEPS 2
- Taxing the digital economy : a case study on the Unified Approach
- Taxing the digital economy : options, trade considerations, and a solution
- Taxing the digital economy : the OECD secretariat's new transfer pricing A-B-C and alternative courses of action
- The OECD "unified approach" : have the cards been reshuffled?
- The OECD Public Consultation Document "Secretariat proposal for a 'unified approach' under Pillar One" : an assessment
- The OECD Secretariat proposal for a 'Unified Approach' under Pillar One : strengths and weaknesses of the new and revised nexus and profit allocation rules
- The OECD Unified Approach : nexus, scope, and coexisting with DSTs
- The OECD Unified Approach : understanding the real deal for market countries
- The OECD Unified Approach and the new international tax system : a half-way solution
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 3)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 5)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 6)
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 7)
- The OECD's 'unified approach' : should priority be given to pillar two?
- The OECD's Unified Approach - an analysis of the revised regime for taxing rights and income allocation
- The OECD's work on profit allocation and nexus rules for a digitalized economy : a potential improvement of the international taxation framework?
- The Unified Approach
- The Unified Approach under Pillar 1 : an early analysis
- The allocation of taxing rights for highly digitalised business models : in search of a fair and neutral solution
- The economic participation principle as a justification for taxation
- The future of OECD tax arbitration : the relevance of investment treaty and WTO dispute settlement practice in promoting a gradual evolution of the international tax dispute resolution system
- The interplay between FAR analysis and AOA in a digitalized economy
- The new taxing right and its scope limitations : a theoretical reflection
- The trouble with 'pillars' in international tax policy
- Transfer pricing rules and intra-group transactions in the digital era : a brief overview from the Italian perspective
- Treatment of losses under OECD Pillars 1 and 2
- U.S. tax review [OECD Pillar 1; Section 958]
- Unilateral or unified : Canada's approach to taxing digital services
- Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
- Using arbitration to resolve transfer pricing disputes and the impact of the OECD's Unified Approach proposal
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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/resource/QEHBNCKmBzE/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/QEHBNCKmBzE/">Unified Approach (OECD)</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>
