International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown

Resource Information

The work International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown 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

International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown

Creator

• Elliffe, C

Subject

• OECD
• Pillar 1 (OECD)
• Pillar 2 (OECD)
• allocation of profits
• allocation of taxing rights
• digital economy
• income classification
• Inclusive Framework (OECD)
• nexus
• residence principle of taxation
• tax competition
• transfer pricing
• user participation
• value creation
• intellectual property

Language

eng

Summary

This article provides an assessment of the new international tax framework for taxing the digital economy as proposed by the OECD/Inclusive Framework. In this critique of the new regime, the author refers to the prospective new international tax architecture as the "2020s compromise", as opposed to the currently applicable "1920s compromise"

Citation source

In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 9 ; p. 532-549

Geographic coverage

International

Language note

English