Treatment of losses under OECD Pillars 1 and 2 / Sirathorn Dechsakulthorn, Kevin Glenn, Shee Boon Law, Joseph A. Myszka .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider the tax treatment of losses under the OECD's unified approach to taxing the digital economy, focusing specifically on the treatment of losses incurred before the introduction of the new regime and losses incurred after the new regime.
SOCIEDADES
ECONOMÍA DIGITAL
PERDIDAS
IMPUESTOS
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Dechsakulthorn, Sirathorn
Tax Notes International 1048-3306v. 99, n. 3, July 20, 2020, p. 323-333