Bush, John

A roadmap for a tax in base - eroding payments / by John N. Bush .-- , 2019


Disponible también en formato electrónico.
Resumen.

In this article, the author offers a roadmap for implementing the OECD's proposed undertaxed payment rule, part of pillar 2 in the OECD's broader plan to address the tax challenges of digitalization, with a focus on how the proposal can help developing countries.


ECONOMÍA DIGITAL
ACTIVOS INVISIBLES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO

Tax Notes International 1048-3306 v. 96, n. 7, November 18, 2019, p. 593-606

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