000			01507nab a2200241 c 4500
999			_c142709 _d142709
003			ES-MaIEF
005			20201009104544.0
007			ta
008			200921t2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967103 _aSamari, Alessandro Simone
245		4	_aThe OECD Secretariat proposal for a 'Unified Approach' under Pillar One _bstrengths and weaknesses of the new and revised nexus and profit allocation rules _c Alessandro Samari _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe OECD's efforts towards addressing the tax challenges arising from digitalization recently reached a new significant phase of work. Indeed, the three-tier profit allocation mechanism embedded in the Secretariat Proposal for a 'Unified Approach' under Pillar One (published in October 2019) represents a remarkable and potentially disruptive step forward in the discussion surrounding the taxation of the digital economy. The aim of this article is to contribute to such discussion by analysing the three-tier profit allocation mechanism, evaluating its potential impacts and highlighting its strengths and weaknesses.
650		7	_966104 _aECONOMÍA DIGITAL
650			_aIMPUESTOS _947460
650		4	_aPRIMER PILAR (OCDE) _967756
773	0		_9163188 _oITPJ/2020/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 2, 2020, p. 98-104
942			_cRE