A roadmap for a tax in base - eroding payments by John N. Bush
By: Bush, John
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Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | ACTIVOS INVISIBLES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | SEGUNDO PILAR (OCDE) | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 96, n. 7, November 18, 2019, p. 593-606Summary: In this article, the author offers a roadmap for implementing the OECD's proposed undertaxed payment rule, part of pillar 2 in the OECD's broader plan to address the tax challenges of digitalization, with a focus on how the proposal can help developing countries.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/7-1 (Browse shelf) | Available | OP 138-Bis/2019/96/7-1 |
Disponible también en formato electrónico.
Resumen.
In this article, the author offers a roadmap for implementing the OECD's proposed undertaxed payment rule, part of pillar 2 in the OECD's broader plan to address the tax challenges of digitalization, with a focus on how the proposal can help developing countries.
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