Minor, Rick
OECD draft blueprint includes a coordinated end to DSTs / by Rick Minor .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author uses the example of European digital services taxes to discuss the OECD’s
recent draft blueprint on pillar 1, which contains a process for coordinated withdrawal of controversial unilateral tax actions.
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
UNION EUROPEA
APLICACIÓN
PRIMER PILAR (OCDE)
Tax Notes International 1048-3306v. 100, n. 1, October 5 2020, p. 81-87
OECD draft blueprint includes a coordinated end to DSTs / by Rick Minor .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author uses the example of European digital services taxes to discuss the OECD’s
recent draft blueprint on pillar 1, which contains a process for coordinated withdrawal of controversial unilateral tax actions.
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
UNION EUROPEA
APLICACIÓN
PRIMER PILAR (OCDE)
Tax Notes International 1048-3306v. 100, n. 1, October 5 2020, p. 81-87