significant economic presence
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The concept significant economic presence represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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significant economic presence
Resource Information
The concept significant economic presence represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- significant economic presence
41 Items that share the Concept significant economic presence
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- U.S. states test limits of economic nexus in global economy
- A long-term solution for taxing digitalized business models : should the permanent establishment definition be modified to resolve the issue or should the focus be on a shared taxing rights mechanism?
- A new global tax deal for the digital age
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions
- Big data and tax – domestic and international taxation of data driven business
- Budget 2018 - alignment of domestic law with BEPS Action Plans
- Cahiers de droit fiscal international : general reports, EU report, OECD report and summary & conclusions of all branch reports : Berlin 2022
- Comparison of proposals to adjust the permanent establishment concept to the digital economy
- Computer servers and e-commerce profit attribution
- Corporate residency in Australia : back to the future?
- Der "Unified Approach" der OECD - ein Überblick und erste Einschätzungen = The OECD's Unified Approach - overview and initial assessment
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- Disruptive profit allocation methods for disruptive businesses?! (part 2)
- GloBE and EU law : assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market
- Implementation challenges of taxing the digital economy in Nigeria
- India prescribes thresholds for determination of a digital permanent establishment
- India's new profit attribution proposal and the arm's-length standard
- India: New nexus-based concept of significant economic presence
- La tributación de los beneficios de las empresas digitales : soluciones desde la (re)interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparado vis à vis de las propuestas de la OCDE y la Comisión Europea
- Luces y sombras del impuesto digital = Lights and shades of the digital economy
- Nigerias' significant economic presence income tax on digital economic activities : challenges and opportunities
- OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
- OECD weighing extensive input on digital economy tax proposals
- One answer to why and how to tax the digitalized economy
- Pillar One and value creation : are revenue sourcing rules fulfilling the objective of taxing along with value creation?
- Reforming the permanent establishment principle through a quantitative economic presence test
- Tax challenges arising from digitalization
- Taxing nonresidents in Nigeria in the digital era
- Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria
- The 2019 OECD proposals for addressing the tax challenges of the digitalization of the economy : an assessment
- 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
- The impact of OECD's BEPS Action One Report on the taxation of the digital economy in African countries
- The impact of unilateral digital taxes in Africa
- The new taxing right and its scope limitations : a theoretical reflection
- The tip of the iceberg
- Transfer pricing in Nigeria : developments in 2020, expectations for 2021
- Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
- Tributación de la economía digitalizada
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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/UzaQ0sxQgVM/" 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/UzaQ0sxQgVM/">significant economic presence</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>
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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/UzaQ0sxQgVM/" 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/UzaQ0sxQgVM/">significant economic presence</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>
