Maheshwari, Rupal
Are the revenue sourcing rules of the OECD's Pillar One fulfilling the objective of taxing value creation? electrónico / Rupal Maheshwari
Resumen.
Disponible únicamente en formato electrónico a través de la plataforma IBFD de la Biblioteca del IEF.
In this article, the author evaluates the revenue sourcing rules in the OECD’s Pillar One proposal and whether they achieve the initial intended goal of taxing value creation.
ECONOMÍA DIGITAL
CREACIÓN DE VALOR
IMPUESTOS
RECAUDACION
PRIMER PILAR (OCDE)
Bulletin for International Taxation 0007-4624 v. 77, n. 7, July 2023, p. 281-291
Are the revenue sourcing rules of the OECD's Pillar One fulfilling the objective of taxing value creation? electrónico / Rupal Maheshwari
Resumen.
Disponible únicamente en formato electrónico a través de la plataforma IBFD de la Biblioteca del IEF.
In this article, the author evaluates the revenue sourcing rules in the OECD’s Pillar One proposal and whether they achieve the initial intended goal of taxing value creation.
ECONOMÍA DIGITAL
CREACIÓN DE VALOR
IMPUESTOS
RECAUDACION
PRIMER PILAR (OCDE)
Bulletin for International Taxation 0007-4624 v. 77, n. 7, July 2023, p. 281-291