Li, Jinyan
The legal challenges of creating a global tax regime with the OECD Pillar One blueprint electrónico / Jinyan Li .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
Like the Internet connecting the computers of the world, a global tax regime created with the OECD Pillar One Blueprint seeks to integrate and standardize national corporate taxes in respect of automated digital services and consumer facing businesses of large corporations. In this article, the author considers the various legal challenges of creating such a regime.
ECONOMÍA DIGITAL
IMPUESTO DE SOCIEDADES
ARMONIZACION FISCAL
PRIMER PILAR (OCDE)
Bulletin for International Taxation 0007-4624v. 75, n. 2, 2021
The legal challenges of creating a global tax regime with the OECD Pillar One blueprint electrónico / Jinyan Li .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
Like the Internet connecting the computers of the world, a global tax regime created with the OECD Pillar One Blueprint seeks to integrate and standardize national corporate taxes in respect of automated digital services and consumer facing businesses of large corporations. In this article, the author considers the various legal challenges of creating such a regime.
ECONOMÍA DIGITAL
IMPUESTO DE SOCIEDADES
ARMONIZACION FISCAL
PRIMER PILAR (OCDE)
Bulletin for International Taxation 0007-4624v. 75, n. 2, 2021