Orlandi, Alfredo
The interplay between FAR analysis and AOA in a digitalized economy electrónico / Alfredo Orlandi, Raffaele Iervolino and Amedeo Rizzo .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The article examines the analysis of the significant functions of a permanent establishment in a digitalized economy as well as the attribution of assets, risks, capital and liabilities to the latter with specific considerations related to digital businesses. Specifically, the article analyses how the “Authorized OECD Approach” interlaces with the aspects of the digitalization of the economy, among which the “Unified Approach” under Pillar One.
ECONOMÍA DIGITAL
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
PRIMER PILAR (OCDE)
Iervolino, Raffaele
Rizzo, Amadeo
International Transfer Pricing Journal 1385-3074v. 28, Issue 1, 2021
The interplay between FAR analysis and AOA in a digitalized economy electrónico / Alfredo Orlandi, Raffaele Iervolino and Amedeo Rizzo .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The article examines the analysis of the significant functions of a permanent establishment in a digitalized economy as well as the attribution of assets, risks, capital and liabilities to the latter with specific considerations related to digital businesses. Specifically, the article analyses how the “Authorized OECD Approach” interlaces with the aspects of the digitalization of the economy, among which the “Unified Approach” under Pillar One.
ECONOMÍA DIGITAL
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
PRIMER PILAR (OCDE)
Iervolino, Raffaele
Rizzo, Amadeo
International Transfer Pricing Journal 1385-3074v. 28, Issue 1, 2021