| 000 | 01382nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143681 _d143681 |
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| 003 | ES-MaIEF | ||
| 005 | 20210304102106.0 | ||
| 007 | ta | ||
| 008 | 210304t2021 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968552 _aOrlandi, Alfredo |
|
| 245 | 4 |
_aThe interplay between FAR analysis and AOA in a digitalized economy _helectrónico _c Alfredo Orlandi, Raffaele Iervolino and Amedeo Rizzo |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe article examines the analysis of the significant functions of a permanent establishment in a digitalized economy as well as the attribution of assets, risks, capital and liabilities to the latter with specific considerations related to digital businesses. Specifically, the article analyses how the “Authorized OECD Approach” interlaces with the aspects of the digitalization of the economy, among which the “Unified Approach” under Pillar One. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 700 | 1 |
_968553 _aIervolino, Raffaele |
|
| 700 | 1 |
_968776 _aRizzo, Amadeo |
|
| 773 | 0 |
_9164424 _oITPJ/2021/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, Issue 1, 2021 |
|
| 942 | _cRE | ||