Tax challenges of the digital economy electrónico Erik Guedes Franklin Dantas Lourenço
By: Lourenço, Erik Guedes Franklin Dantas
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | EMPRESAS MULTINACIONALES | ECONOMÍA DIGITAL | PRIMER PILAR (OCDE) | OBLIGACIONES TRIBUTARIAS
In:
Bulletin for International Taxation v. 76, n. 4, 2022, p. 197-206Summary: The author, in this article, having established the general aspects regarding the new nexus rule based on revenue thresholds, evaluates the development of the rules as proposed by the OECD in Pillar One, Amount A, based on the revenue threshold that a non-resident company acquires in a foreign market jurisdiction.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/4-3 (Browse shelf) | Available | BIT/2022/4-3 |
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Resumen.
The author, in this article, having established the general aspects regarding the new nexus rule based on revenue thresholds, evaluates the development of the rules as proposed by the OECD in Pillar One, Amount A, based on the revenue threshold that a non-resident company acquires in a foreign market jurisdiction.
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