| 000 | 01368nab a2200265 i 4500 | ||
|---|---|---|---|
| 999 |
_c141983 _d141983 |
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| 003 | ES-MaIEF | ||
| 005 | 20200908174941.0 | ||
| 007 | ta | ||
| 008 | 200305t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 |
_968245 _aPostler, Steffen |
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| 245 | 0 |
_aThe OECD’s Work on Profit Allocation and Nexus Rules for a Digitalized Economy _bA Potential Improvement of the International Taxation Framework ? _c Steffen Postler |
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| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article discusses the international tax challenges with respect to business profits arising from the digital economy using the cloud computing service model. In particular, it examines issues that arise from the OECD Model Convention (2017) and other OECD documents, the EU Proposal for a Directive on a Significant Digital Presence and the OECD Secretariat Proposal for a “Unified Approach” under Pillar One. | ||
| 650 | 4 |
_967875 _aATRIBUCIÓN DE BENEFICIOS |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 650 | 4 |
_947840 _aNORMATIVA |
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| 773 | 0 |
_9162210 _tBulletin for International Taxation _g v. 74, n. 2, January 2020, p. 76-87 |
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| 942 | _cART | ||