Liu, Doreen
OECD's work on the economy impact far beyond the digital economy / Doreen Liu, Jaap Reyneveld and Charlotte Straatman .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The OECD/G20 Inclusive Framework on BEPS is exploring several proposals to develop a consensus-based solution to address the tax challenges arising from the digitalization of the economy. These proposals may have an impact on all multinational enterprises, whether operating through a highly digitalized business model or not. This article discusses country and company perspectives of these proposals and the reactions of multinationals to date as they consider the potential impact.
ECONOMÍA DIGITAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Reyneveld, Jaap
Straatman, Charlotte
International Transfer Pricing Journal 1385-3074 v. 26, n. 5, September / October 2019, p. 295-304
OECD's work on the economy impact far beyond the digital economy / Doreen Liu, Jaap Reyneveld and Charlotte Straatman .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The OECD/G20 Inclusive Framework on BEPS is exploring several proposals to develop a consensus-based solution to address the tax challenges arising from the digitalization of the economy. These proposals may have an impact on all multinational enterprises, whether operating through a highly digitalized business model or not. This article discusses country and company perspectives of these proposals and the reactions of multinationals to date as they consider the potential impact.
ECONOMÍA DIGITAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Reyneveld, Jaap
Straatman, Charlotte
International Transfer Pricing Journal 1385-3074 v. 26, n. 5, September / October 2019, p. 295-304