A road map for reaching global consensus on how to tax the digitalized economy Moises Dorey
By: Dorey, Moises
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Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | SEGUNDO PILAR (OCDE) | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
International Transfer Pricing Journal v. 26, n. 5, September / October 2019, p. 305-308Summary: Coordination among members of the Inclusive Framework is essential for swiftly achieving global consensus on dealing with the tax challenges of the digitalized economy. In order to reach such timely consensus, the author proposes a Pillar Two first approach that gives priority to reducing the perception that double non-taxation is occurring, and addresses profit allocation concerns in a secondary manner.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/5-2 (Browse shelf) | Available | ITPJ/2019/5-2 |
Disponible únicamente en formato electrónico.
Resumen.
Coordination among members of the Inclusive Framework is essential for swiftly achieving global consensus on dealing with the tax challenges of the digitalized economy. In order to reach such timely consensus, the author proposes a Pillar Two first approach that gives priority to reducing the perception that double non-taxation is occurring, and addresses profit allocation concerns in a secondary manner.
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