International tax frameworks assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown Craig Elliffe Electrónico
By: Elliffe, Craig M
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Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | FISCALIDAD INTERNACIONAL | POLITICA FISCAL | MODELO DE CONVENIO OCDE
In:
Bulletin for International Taxation v. 74, n. 9, September 2020 Summary: This article provides an assessment of the new international tax framework for taxing the digital economy as proposed by the OECD/Inclusive Framework. In this critique of the new regime, the author refers to the prospective new international tax architecture as the “2020s compromise”, as opposed to the currently applicable “1920s compromise”.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2020/9-4 (Browse shelf) | Available | BIT/2020/9-4 |
Disponible únicamente en formato electrónico.
Resumen.
This article provides an assessment of the new international tax framework for taxing the digital economy as proposed by the OECD/Inclusive Framework. In this critique of the new regime, the author refers to the prospective new international tax architecture as the “2020s compromise”, as opposed to the currently applicable “1920s compromise”.
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