Are the revenue sourcing rules of the OECD's Pillar One fulfilling the objective of taxing value creation? electrónico Rupal Maheshwari
By: Maheshwari, Rupal
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Material type: 
ArticleSubject(s): ECONOMÍA DIGITAL | CREACIÓN DE VALOR | IMPUESTOS | RECAUDACION | PRIMER PILAR (OCDE)
In:
Bulletin for International Taxation v. 77, n. 7, July 2023, p. 281-291Summary: In this article, the author evaluates the revenue sourcing rules in the OECD’s Pillar One proposal and whether they achieve the initial intended goal of taxing value creation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/7-3 (Browse shelf) | Available | BIT/2023/7-3 |
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Resumen.
Disponible únicamente en formato electrónico a través de la plataforma IBFD de la Biblioteca del IEF.
In this article, the author evaluates the revenue sourcing rules in the OECD’s Pillar One proposal and whether they achieve the initial intended goal of taxing value creation.
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