The OECD's digital economy taxing rigths allocation mash-up by Tatiana Falcão
By: Falcao, Tatiana
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Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | INDUSTRIA | PRECIOS DE TRANSFERENCIA
In:
Tax Notes International v. 95, n. 6, August 5 2019, p. 531-538Summary: In this article, the author examines the status of the OECD's work program on the digitalization of the economy and considers what a consensus solution might look like. She also discusses the potential effect of a proposed modified residual profit-split method for multinational entities on the extractive industries, analyzing a recent Nigerian transfer pricing case.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/6-3 (Browse shelf) | Available | OP 138-Bis/2019/95/6-3 |
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| OP 138-Bis/2019/95/6 Tax Notes International | OP 138-Bis/2019/95/6-1 U.S. tax review | OP 138-Bis/2019/95/6-2 Comparing CFC rules around the world | OP 138-Bis/2019/95/6-3 The OECD's digital economy taxing rigths allocation mash-up | OP 138-Bis/2019/95/7 Tax Notes International | OP 138-Bis/2019/95/7-1 The concept of substance in a post - BEPS world | OP 138-Bis/2019/95/7-2 2020 EU VAT changes and the need to fix the "quick fixes" |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines the status of the OECD's work program on the digitalization of the economy and considers what a consensus solution might look like. She also discusses the potential effect of a proposed modified residual profit-split method for multinational entities on the extractive industries, analyzing a recent Nigerian transfer pricing case.
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