The OECD’s Work on Profit Allocation and Nexus Rules for a Digitalized Economy A Potential Improvement of the International Taxation Framework ? Steffen Postler
By: Postler, Steffen
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Material type: 
ArticlePublisher: 2020Subject(s): ATRIBUCIÓN DE BENEFICIOS | ECONOMÍA DIGITAL | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | NORMATIVA
In:
Bulletin for International Taxation v. 74, n. 2, January 2020, p. 76-87Summary: This article discusses the international tax challenges with respect to business profits arising from the digital economy using the cloud computing service model. In particular, it examines issues that arise from the OECD Model Convention (2017) and other OECD documents, the EU Proposal for a Directive on a Significant Digital Presence and the OECD Secretariat Proposal for a “Unified Approach” under Pillar One.
| Item type | Current location | Home library | Call number | Vol info | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2020/2-3 (Browse shelf) | 2020, Vol. 74, nº 2 | Available | BIT/2020/2-3 |
Disponible únicamente en formato electrónico.
Resumen.
This article discusses the international tax challenges with respect to business profits arising from the digital economy using the cloud computing service model. In particular, it examines issues that arise from the OECD Model Convention (2017) and other OECD documents, the EU Proposal for a Directive on a Significant Digital Presence and the OECD Secretariat Proposal for a “Unified Approach” under Pillar One.
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