Harrington, John L.
Building anew with old blueprints / by John L. Harrington .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, Harrington examines the OECD’s two-pillar approach to taxing the digital economy and how some of its components, especially from pillar 1, could become building blocks for international tax change, whether specific to a jurisdiction or more broadly adopted. The views expressed in this article are those
of the author and do not necessarily reflect the official position of Dentons.
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
FISCALIDAD INTERNACIONAL
REFORMA
Tax Notes 0270-5494v. 169, n. 12, December 21, 2020, p. 1987-1991
Building anew with old blueprints / by John L. Harrington .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, Harrington examines the OECD’s two-pillar approach to taxing the digital economy and how some of its components, especially from pillar 1, could become building blocks for international tax change, whether specific to a jurisdiction or more broadly adopted. The views expressed in this article are those
of the author and do not necessarily reflect the official position of Dentons.
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
FISCALIDAD INTERNACIONAL
REFORMA
Tax Notes 0270-5494v. 169, n. 12, December 21, 2020, p. 1987-1991