What the G-20 should consider before adopting Pillars 1 and 2 Torsten Fensby
By: Fensby, Torsten
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Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE)
In:
Tax Notes International v. 99, n. 12, September 21, 2020, p. 1595-1598Summary: In this article, the author considers the wider implications of the G-20 adopting the OECD's two-pillar approach to digital taxation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/99/12-1 (Browse shelf) | Available | OP 138-B/2020/99/12-1 |
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| OP 138-B/2020/99/10-4 Highlights of the European Commission's top 25 tax action worklist | OP 138-B/2020/99/10-5 Implementation challenges of taxing the digital economy in Nigeria | OP 138-B/2020/99/11-1 Why treasury got it right | OP 138-B/2020/99/12-1 What the G-20 should consider before adopting Pillars 1 and 2 | OP 138-B/2020/99/12-2 Dealing at arm's length in times of social distance | OP 138-B/2020/99/13-1 Important U.S. tax considerations in unwinding a C corporate structure | OP 138-B/2020/99/13-2 Retrocausality and distributions of current year PTEP |
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Resumen.
In this article, the author considers the wider implications of the G-20 adopting the OECD's two-pillar approach to digital taxation.
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