Kaeser, Christian
Going the way of the Polaroid digital taxation and the end of the arm's - length principle? / by Christian Kaeser, Jeffrey Owens and Sam Sim .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss proposals to use formulary apportionment to tax the digitalized economy and consider whether their departure from the arm's-length principle spells the end of that long-held cornerstone of international taxation.
ECONOMÍA DIGITAL
IMPUESTOS
FISCALIDAD INTERNACIONAL
PRINCIPIO DE PLENA COMPETENCIA
Owens, Jeffrey
Sim, Sam T. Y.
Tax Notes International 1048-3306 v. 95, n. 3, July 15 2019, p. 211-219
Going the way of the Polaroid digital taxation and the end of the arm's - length principle? / by Christian Kaeser, Jeffrey Owens and Sam Sim .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss proposals to use formulary apportionment to tax the digitalized economy and consider whether their departure from the arm's-length principle spells the end of that long-held cornerstone of international taxation.
ECONOMÍA DIGITAL
IMPUESTOS
FISCALIDAD INTERNACIONAL
PRINCIPIO DE PLENA COMPETENCIA
Owens, Jeffrey
Sim, Sam T. Y.
Tax Notes International 1048-3306 v. 95, n. 3, July 15 2019, p. 211-219