Chadwick, Francois
Driving to certainty under Pillar 1 / by Francois Chadwick .-- , 2020
Resumen.
In this article, the author proposes a framework for developing administrable OECD pillar 1 rules that promote a consensus solution to the taxation of the digital economy by addressing the risk of uncertainty for taxpayers.
ECONOMÍA DIGITAL
IMPUESTOS
PRIMER PILAR (OCDE)
APLICACION
Tax Notes International 1048-3306v. 98, n. 8, May 25 2020, p. 907-920
Driving to certainty under Pillar 1 / by Francois Chadwick .-- , 2020
Resumen.
In this article, the author proposes a framework for developing administrable OECD pillar 1 rules that promote a consensus solution to the taxation of the digital economy by addressing the risk of uncertainty for taxpayers.
ECONOMÍA DIGITAL
IMPUESTOS
PRIMER PILAR (OCDE)
APLICACION
Tax Notes International 1048-3306v. 98, n. 8, May 25 2020, p. 907-920