Weffe H., Carlos E.
Taxpayers’ Rights in the Expanding Universe of Criminal and Administrative Sanctions A Fundamental Rights Approach to Punitive Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project / Carlos E. Weffe H. .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article discusses the international tax challenges with respect to business profits arising from the digital economy using the cloud computing service model. In particular, it examines issues that arise from the OECD Model Convention (2017) and other OECD documents, the EU Proposal for a Directive on a Significant Digital Presence and the OECD Secretariat Proposal for a “Unified Approach” under Pillar One.
DERECHO PENAL TRIBUTARIO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
INTERCAMBIO DE INFORMACION TRIBUTARIA
FISCALIDAD INTERNACIONAL
GLOBALIZACION (ECONOMIA)
Bulletin for International Taxation v. 74, n. 2, January 2020, p. 98-108
Taxpayers’ Rights in the Expanding Universe of Criminal and Administrative Sanctions A Fundamental Rights Approach to Punitive Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project / Carlos E. Weffe H. .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
This article discusses the international tax challenges with respect to business profits arising from the digital economy using the cloud computing service model. In particular, it examines issues that arise from the OECD Model Convention (2017) and other OECD documents, the EU Proposal for a Directive on a Significant Digital Presence and the OECD Secretariat Proposal for a “Unified Approach” under Pillar One.
DERECHO PENAL TRIBUTARIO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
INTERCAMBIO DE INFORMACION TRIBUTARIA
FISCALIDAD INTERNACIONAL
GLOBALIZACION (ECONOMIA)
Bulletin for International Taxation v. 74, n. 2, January 2020, p. 98-108