Lammers, Jeroen
Teh OECD concept of user participation and a more pragmatic way to tax rent seeking / by Jeroen Lammers .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the author contends that the OECD concept of user participation is ineffective in allocating more taxing rights to market jurisdictions. He considers alternative means outside the field of corporate income tax.
ECONOMÍA DIGITAL
PARTICIPACIÓN DEL USUARIO
PRIMER PILAR (OCDE)
EMPRESAS MULTINACIONALES
ELUSION FISCAL
PREVENCIÓN
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 96, n. 7, November 18, 2019, p. 611-622
Teh OECD concept of user participation and a more pragmatic way to tax rent seeking / by Jeroen Lammers .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the author contends that the OECD concept of user participation is ineffective in allocating more taxing rights to market jurisdictions. He considers alternative means outside the field of corporate income tax.
ECONOMÍA DIGITAL
PARTICIPACIÓN DEL USUARIO
PRIMER PILAR (OCDE)
EMPRESAS MULTINACIONALES
ELUSION FISCAL
PREVENCIÓN
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 96, n. 7, November 18, 2019, p. 611-622