OECD's work on the economy impact far beyond the digital economy Doreen Liu, Jaap Reyneveld and Charlotte Straatman
By: Liu, Doreen
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Contributor(s): Reyneveld, Jaap | Straatman, Charlotte.
Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
International Transfer Pricing Journal v. 26, n. 5, September / October 2019, p. 295-304Summary: The OECD/G20 Inclusive Framework on BEPS is exploring several proposals to develop a consensus-based solution to address the tax challenges arising from the digitalization of the economy. These proposals may have an impact on all multinational enterprises, whether operating through a highly digitalized business model or not. This article discusses country and company perspectives of these proposals and the reactions of multinationals to date as they consider the potential impact.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/5-1 (Browse shelf) | Available | ITPJ/2019/5-1 |
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Disponible únicamente en formato electrónico.
Resumen.
The OECD/G20 Inclusive Framework on BEPS is exploring several proposals to develop a consensus-based solution to address the tax challenges arising from the digitalization of the economy. These proposals may have an impact on all multinational enterprises, whether operating through a highly digitalized business model or not. This article discusses country and company perspectives of these proposals and the reactions of multinationals to date as they consider the potential impact.
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