Výsledky vyhledávání - "Pillar one blueprint"

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Editorial: The OECD Report on Pillar One Blueprint and Article 12B in the UN Report

Autor: Ana Paula Dourado

Publikováno v: Intertax. 49:3-6

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a239cf6538d101757f57dfa44eb3c265
https://doi.org/10.54648/taxi2021001

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Pillar One Blueprint: Towards Global Solution?

Autor: Suranjali Tandon

Publikováno v: SSRN Electronic Journal.

The paper critically assesses the details of the OECD's new pillar one blueprint from the perspective of a developing country. It is shown that other than the complexity of the proposal there are many issues that may impinge on tax sovereignty. This

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1ffe30fdb6dfd069a60741b46e0dc2a8
https://doi.org/10.2139/ssrn.3748550

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Comments to the Report on Pillar One Blueprint – Tax Challenges Arising from Digitalisation

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_____10560::c8212fcf30e82da2c3758867124eec81
https://research.wu.ac.at/de/publications/3ff10b75-5f7a-4e12-b021-f1d3379a7eaf

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Periodical

Editorial: The OECD Report on Pillar One Blueprint and Article 12B in the UN Report

Autor: Dourado, Ana Paula

Publikováno v: Intertax; January 2021, Vol. 49 Issue: 1 p3-6, 4p

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Periodical

Corporate segmentation holds the key to pillar one blueprint.

Autor: Haines, Anjana (AUTHOR)

Publikováno v: International Tax Review. 9/21/2020, pN.PAG-N.PAG. 1p.

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The Ability to Pay and Economic Allegiance

Publikováno v: Intertax. 49(8-9):636-655

The OECD/G20 Inclusive Framework and the UN are working intensively on how to change the allocation of taxing rights to cross border income and to adapt the international tax regime to the digitalization of the economy. A stated aim is that more taxi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dris___00958::9651bd24545c6ac9228ea50bf4132fc4
https://research.cbs.dk/en/publications/2e2e1936-e43e-45bb-a230-304c2ad9fe1a

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