Treatment of losses under OECD Pillars 1 and 2 Sirathorn Dechsakulthorn, Kevin Glenn, Shee Boon Law, Joseph A. Myszka
Contributor(s): Dechsakulthorn, Sirathorn
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | ECONOMÍA DIGITAL | PERDIDAS | IMPUESTOS | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 99, n. 3, July 20, 2020, p. 323-333Summary: In this article, the authors consider the tax treatment of losses under the OECD's unified approach to taxing the digital economy, focusing specifically on the treatment of losses incurred before the introduction of the new regime and losses incurred after the new regime.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/99/3-1 (Browse shelf) | Available | OP 138-Bis/2020/99/3-1 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider the tax treatment of losses under the OECD's unified approach to taxing the digital economy, focusing specifically on the treatment of losses incurred before the introduction of the new regime and losses incurred after the new regime.
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