The interplay between FAR analysis and AOA in a digitalized economy electrónico Alfredo Orlandi, Raffaele Iervolino and Amedeo Rizzo
By: Orlandi, Alfredo
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Contributor(s): Iervolino, Raffaele | Rizzo, Amadeo.
Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | ESTABLECIMIENTO PERMANENTE | IMPUESTOS | PRIMER PILAR (OCDE)
In:
International Transfer Pricing Journal v. 28, Issue 1, 2021Summary: The article examines the analysis of the significant functions of a permanent establishment in a digitalized economy as well as the attribution of assets, risks, capital and liabilities to the latter with specific considerations related to digital businesses. Specifically, the article analyses how the “Authorized OECD Approach” interlaces with the aspects of the digitalization of the economy, among which the “Unified Approach” under Pillar One.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/1-1 (Browse shelf) | Available | ITPJ/2021/1-1 |
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Disponible únicamente en formato electrónico.
Resumen.
The article examines the analysis of the significant functions of a permanent establishment in a digitalized economy as well as the attribution of assets, risks, capital and liabilities to the latter with specific considerations related to digital businesses. Specifically, the article analyses how the “Authorized OECD Approach” interlaces with the aspects of the digitalization of the economy, among which the “Unified Approach” under Pillar One.
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