Tax Challenges Arising from Digitalisation  : Report on Pillar One Blueprint : inclusive framework on BEPS 
.-- Paris:  OECD Publishing,  2020 
.-- 230 p.  : gráf.  ; 1 documento PDF 
.-- (OECD/G20 Base Erosion and Profit Shifting Project; 2313-2612). 
<br/><br/> 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. 
<br/><br/><label>ISBN: </label>978-92-64-28932-1 
<br/><br/><label>Núm. Estándar: </label>10.1787/beba0634-en  .  doi 
<br/><br/><label><b>Materias:</b></label> Tecnologías habilitadoras digitales<br/>
<br/><br/><label><b>Términos de indización - No controlado:</b> </label>economy  <br/>tax  <br/>COVID-19  <br/>blueprint  <br/>digitalisation  <br/>governemts  <br/>
<br/><br/><label><b>Encabezamiento secundario--Nombre de entidad:</b> </label> Organización de Cooperación y Desarrollo Económico<br/>
<br/><br/><label><b>Serie normalizada:</b> </label>OECD/G20 Base Erosion and Profit Shifting Project<br/>