Going the way of the Polaroid digital taxation and the end of the arm's - length principle? by Christian Kaeser, Jeffrey Owens and Sam Sim
By: Kaeser, Christian
.
Contributor(s): Owens, Jeffrey | Sim, Sam T. Y.
Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | FISCALIDAD INTERNACIONAL | PRINCIPIO DE PLENA COMPETENCIA
In:
Tax Notes International v. 95, n. 3, July 15 2019, p. 211-219Summary: In this article, the authors discuss proposals to use formulary apportionment to tax the digitalized economy and consider whether their departure from the arm's-length principle spells the end of that long-held cornerstone of international taxation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/3-3 (Browse shelf) | Available | OP 138-Bis/2019/95/3-3 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss proposals to use formulary apportionment to tax the digitalized economy and consider whether their departure from the arm's-length principle spells the end of that long-held cornerstone of international taxation.
Click on an image to view it in the image viewer
There are no comments for this item.