Falcao, Tatiana
The OECD's digital economy taxing rigths allocation mash-up / by Tatiana Falcão .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines the status of the OECD's work program on the digitalization of the economy and considers what a consensus solution might look like. She also discusses the potential effect of a proposed modified residual profit-split method for multinational entities on the extractive industries, analyzing a recent Nigerian transfer pricing case.
ECONOMÍA DIGITAL
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
INDUSTRIA
PRECIOS DE TRANSFERENCIA
Tax Notes International 1048-3306 v. 95, n. 6, August 5 2019, p. 531-538
The OECD's digital economy taxing rigths allocation mash-up / by Tatiana Falcão .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines the status of the OECD's work program on the digitalization of the economy and considers what a consensus solution might look like. She also discusses the potential effect of a proposed modified residual profit-split method for multinational entities on the extractive industries, analyzing a recent Nigerian transfer pricing case.
ECONOMÍA DIGITAL
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
INDUSTRIA
PRECIOS DE TRANSFERENCIA
Tax Notes International 1048-3306 v. 95, n. 6, August 5 2019, p. 531-538