Taxpayers’ Rights in the Expanding Universe of Criminal and Administrative Sanctions A Fundamental Rights Approach to Punitive Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project Carlos E. Weffe H.
By: Weffe H., Carlos E
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Material type: 
ArticlePublisher: 2020Subject(s): DERECHO PENAL TRIBUTARIO | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | INTERCAMBIO DE INFORMACION TRIBUTARIA | FISCALIDAD INTERNACIONAL | GLOBALIZACION (ECONOMIA)
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Bulletin for International Taxation v. 74, n. 2, January 2020, p. 98-108Summary: 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/2020/2-4 (Browse shelf) | 2020, Vol. 74, nº 2 | Available | BIT/2020/2-4 |
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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.
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