GloBE overriding the value creation principle as lodestone of international tax rules ? Khoon Ming Ho & Conrad Turley
By: Ho, Khoon Ming
.
Contributor(s): Turley, Conrad.
Material type: 
ArticleSubject(s): ECONOMÍA DIGITAL | IMPUESTOS | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Intertax Volume 47, issue 12, December 2019, p. 1070-1076
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/12-7 (Browse shelf) | Available | OP 2141/2019/12-7 |
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| OP 2141/2019/12-4 Allocation of taxing rights in the digitalized economy | OP 2141/2019/12-5 Grappling with DEMPEs in the trenches | OP 2141/2019/12-6 Country-by-country reporting and the effective tax rate | OP 2141/2019/12-7 GloBE | OP 2141/2019/12-8 Implicit support and its implications on guarantee fee pricing | OP 2141/2019/12-9 The way we were ? the way we must be ? the "arm's length principle" sees itself (for what it is) in the digital mirror | OP 2141/2019/1-3 Hybrid entity mismatches |
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