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
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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 |
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| OP 138-Bis/2019/95/3 Tax Notes International | OP 138-Bis/2019/95/3-1 Who's afraid of deemed repatriations? | OP 138-Bis/2019/95/3-2 How does Luxembourg's new permanent establishment provision affect tax treaties ? | OP 138-Bis/2019/95/3-3 Going the way of the Polaroid | OP 138-Bis/2019/95/3-4 Has the United States really moved to a territorial system, or is ti false advertising? | OP 138-Bis/2019/95/4 Tax Notes International | OP 138-Bis/2019/95/4-1 U.S. tax review |
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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.
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