The legal challenges of creating a global tax regime with the OECD Pillar One blueprint electrónico Jinyan Li
By: Li, Jinyan
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Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | IMPUESTO DE SOCIEDADES | ARMONIZACION FISCAL | PRIMER PILAR (OCDE)
In:
Bulletin for International Taxation v. 75, n. 2, 2021 Summary: Like the Internet connecting the computers of the world, a global tax regime created with the OECD Pillar One Blueprint seeks to integrate and standardize national corporate taxes in respect of automated digital services and consumer facing businesses of large corporations. In this article, the author considers the various legal challenges of creating such a regime.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/2-2 (Browse shelf) | Available | BIT/2021/2-2 |
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Disponible únicamente en formato electrónico.
Resumen.
Like the Internet connecting the computers of the world, a global tax regime created with the OECD Pillar One Blueprint seeks to integrate and standardize national corporate taxes in respect of automated digital services and consumer facing businesses of large corporations. In this article, the author considers the various legal challenges of creating such a regime.
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