Pillar 1 of the inclusive framework's work programme the effect on the taxation of the digital economy and reallocation of taxing rights Stefan Greil and Lars Wargowske
By: Greil, Stefan
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Contributor(s): Wargowske, Lars.
Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | DERECHOS | ESTABLECIMIENTO PERMANENTE | PRINCIPIO DE PLENA COMPETENCIA | PRIMER PILAR (OCDE) | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 73, n. 10, October 2019, p. 504-513Summary: This article considers the challenges of the digital economy and the "Programme of Work" under the Inclusive Framework in respect of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. It focuses on the reallocation of taxing rights ("Pillar 1") and the three methods with regard to the new nexus.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/10-1 (Browse shelf) | Available | BIT/2019/10-1 |
Disponible únicamente en formato electrónico.
Resumen.
This article considers the challenges of the digital economy and the "Programme of Work" under the Inclusive Framework in respect of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. It focuses on the reallocation of taxing rights ("Pillar 1") and the three methods with regard to the new nexus.
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