Dorey, Moises
A road map for reaching global consensus on how to tax the digitalized economy / Moises Dorey .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
Coordination among members of the Inclusive Framework is essential for swiftly achieving global consensus on dealing with the tax challenges of the digitalized economy. In order to reach such timely consensus, the author proposes a Pillar Two first approach that gives priority to reducing the perception that double non-taxation is occurring, and addresses profit allocation concerns in a secondary manner.
ECONOMÍA DIGITAL
IMPUESTOS
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
International Transfer Pricing Journal 1385-3074 v. 26, n. 5, September / October 2019, p. 305-308
A road map for reaching global consensus on how to tax the digitalized economy / Moises Dorey .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
Coordination among members of the Inclusive Framework is essential for swiftly achieving global consensus on dealing with the tax challenges of the digitalized economy. In order to reach such timely consensus, the author proposes a Pillar Two first approach that gives priority to reducing the perception that double non-taxation is occurring, and addresses profit allocation concerns in a secondary manner.
ECONOMÍA DIGITAL
IMPUESTOS
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
International Transfer Pricing Journal 1385-3074 v. 26, n. 5, September / October 2019, p. 305-308