OECD draft blueprint includes a coordinated end to DSTs by Rick Minor
By: Minor, Rick
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Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | UNION EUROPEA | APLICACIÓN | PRIMER PILAR (OCDE)
In:
Tax Notes International v. 100, n. 1, October 5 2020, p. 81-87Summary: In this article, the author uses the example of European digital services taxes to discuss the OECD’s
recent draft blueprint on pillar 1, which contains a process for coordinated withdrawal of controversial unilateral tax actions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/100/1-3 (Browse shelf) | Available | OP 138-Bis/2020/100/1-3 |
Disponible también en formato electrónico.
Resumen.
In this article, the author uses the example of European digital services taxes to discuss the OECD’s
recent draft blueprint on pillar 1, which contains a process for coordinated withdrawal of controversial unilateral tax actions.
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