Unfair allocation of taxing rights on intangibles creates digital divide by Najeeb Memon
By: Memon, Najeeb
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Material type: 
ArticlePublisher: 2024Subject(s): COMERCIO EXTERIOR | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | ACTIVOS INVISIBLES | BRECHA DIGITAL | ESTADOS UNIDOS
In:
Tax Notes International v. 114, n. 10, June 3 2024; p. 1475-1484Summary: Najeeb Memon is a member of Pakistan’s Federal Board of Revenue. In this article, Memon breaks down the global issue of how royalty income from intangibles is taxed and provides suggestions on how to close the fairness gap.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/114/10-3 (Browse shelf) | Available | OP 138-Bis/2024/114/10-3 |
Najeeb Memon is a member of Pakistan’s Federal Board of Revenue. In this article, Memon breaks down the global issue of how royalty income from intangibles is taxed and provides suggestions on how to close the fairness gap.
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