| 000 | 01275nab a2200253 i 4500 | ||
|---|---|---|---|
| 999 |
_c142550 _d142550 |
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| 003 | ES-MaIEF | ||
| 005 | 20201009104543.0 | ||
| 007 | ta | ||
| 008 | 200305s2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967932 _aScornos, Dina |
|
| 245 | 0 |
_aCloud Computing _bDifficulties in Applying Current and Proposed Nexus and Profit Allocation Rules in a Cross-Border Scenario _c Dina Scornos |
|
| 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 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_967875 _aATRIBUCIÓN DE BENEFICIOS |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_aPRIMER PILAR (OCDE) _967756 |
|
| 773 | 0 |
_9162210 _tBulletin for International Taxation _g v. 74, n. 2, January 2020, p. 88-97 |
|
| 942 | _cART | ||