Tax Challenges Arising from Digitalisation : Report on Pillar One Blueprint : inclusive framework on BEPS
Series: OECD/G20 Base Erosion and Profit Shifting ProjectPublication details: Paris: OECD Publishing, 2020Description: 230 p. : gráf. ; 1 documento PDFContent type:- texto (visual)
- electrónico
- recurso en línea
- 978-92-64-28932-1
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CDO | Colección digital | Acceso libre online | 1000020176372 |
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.
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