Building anew with old blueprints by John L. Harrington
By: Harrington, John L
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Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | FISCALIDAD INTERNACIONAL | REFORMA
In:
Tax Notes v. 169, n. 12, December 21, 2020, p. 1987-1991Summary: In this article, Harrington examines the OECD’s two-pillar approach to taxing the digital economy and how some of its components, especially from pillar 1, could become building blocks for international tax change, whether specific to a jurisdiction or more broadly adopted. The views expressed in this article are those
of the author and do not necessarily reflect the official position of Dentons.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1820/2020/169/12-3 (Browse shelf) | Available | OP 1820/2020/169/12-3 |
Disponible también en formato electrónico.
Resumen.
In this article, Harrington examines the OECD’s two-pillar approach to taxing the digital economy and how some of its components, especially from pillar 1, could become building blocks for international tax change, whether specific to a jurisdiction or more broadly adopted. The views expressed in this article are those
of the author and do not necessarily reflect the official position of Dentons.
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