Driving to certainty under Pillar 1 by Francois Chadwick
By: Chadwick, Francois
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Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | PRIMER PILAR (OCDE) | APLICACION
In:
Tax Notes International v. 98, n. 8, May 25 2020, p. 907-920Summary: In this article, the author proposes a framework for developing administrable OECD pillar 1 rules that promote a consensus solution to the taxation of the digital economy by addressing the risk of uncertainty for taxpayers.
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| Artículos | IEF | IEF | OP 138-B/2020/98/8-1 (Browse shelf) | Available | OP 138-B/2020/98/8-1 |
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Resumen.
In this article, the author proposes a framework for developing administrable OECD pillar 1 rules that promote a consensus solution to the taxation of the digital economy by addressing the risk of uncertainty for taxpayers.
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