Cloud Computing Difficulties in Applying Current and Proposed Nexus and Profit Allocation Rules in a Cross-Border Scenario Dina Scornos
By: Scornos, Dina
.
Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | ATRIBUCIÓN DE BENEFICIOS | FISCALIDAD INTERNACIONAL | PRIMER PILAR (OCDE)
In:
Bulletin for International Taxation v. 74, n. 2, January 2020, p. 88-97Summary: 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/2020/2-2 (Browse shelf) | 2020, Vol. 74, nº 2 | Available | BIT/2020/2-2 |
Browsing IEF Shelves Close shelf browser
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.
Click on an image to view it in the image viewer
There are no comments for this item.