Tax Challenges Arising from Digitalisation (Record no. 6175)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01746nam a22003497a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 00006175 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20211006062643.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 201022s2020 fr ||||frt|||i00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-92-64-28932-1 |
| 024 ## - OTHER STANDARD IDENTIFIER | |
| Source of number or code | doi |
| Standard number or code | 10.1787/beba0634-en |
| Additional codes following the standard number or code | . |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | ES-MaONT |
| 245 00 - TITLE STATEMENT | |
| Title | Tax Challenges Arising from Digitalisation |
| Remainder of title | : Report on Pillar One Blueprint : inclusive framework on BEPS |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Paris: |
| Name of publisher, distributor, etc. | OECD Publishing, |
| Date of publication, distribution, etc. | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 230 p. |
| Other physical details | : gráf. |
| Dimensions | ; 1 documento PDF |
| 336 ## - CONTENT TYPE | |
| Content type term | texto (visual) |
| Source | isbdcontent |
| 337 ## - MEDIA TYPE | |
| Media type term | electrónico |
| Source | isbdmedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | recurso en línea |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | OECD/G20 Base Erosion and Profit Shifting Project |
| International Standard Serial Number | ; 2313-2612 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This report focuses on new nexus and profit allocation rules to ensure that, in an increasingly digital age, the allocation of taxing rights with respect to business profits is no longer exclusively circumscribed by reference to physical presence. It reflects the Inclusive Framework’s views on key policy features, principles and parameters, and identifies remaining political and technical issues where differences of views remain to be bridged, and next steps. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tecnologías habilitadoras digitales |
| 9 (RLIN) | 18 |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | economy |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | tax |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | COVID-19 |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | blueprint |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | digitalisation |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | governemts |
| 710 ## - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Organización de Cooperación y Desarrollo Económico |
| 9 (RLIN) | 2843 |
| 830 0# - SERIES ADDED ENTRY--UNIFORM TITLE | |
| 9 (RLIN) | 2384 |
| Uniform title | OECD/G20 Base Erosion and Profit Shifting Project |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://www.oecd-ilibrary.org/taxation/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint_beba0634-en">https://www.oecd-ilibrary.org/taxation/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint_beba0634-en</a> |
| Nonpublic note | Abierto |
| Link text | Acceso al documento |
| Electronic format type | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Universal Decimal Classification |
| Koha item type | Informes |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Other/Generic Classification Scheme | Acceso libre online | Colección digital | CDO | CDO | 22/10/2020 | 1000020176372 | 22/10/2020 | 22/10/2020 | Informes |