01746nam a22003497a 4500 6175 6175 00006175 ES-MaONT 20211006062643.0 201022s2020 fr ||||frt|||i00| 0 eng d 978-92-64-28932-1 doi 10.1787/beba0634-en . ES-MaONT Tax Challenges Arising from Digitalisation : Report on Pillar One Blueprint : inclusive framework on BEPS Paris: OECD Publishing, 2020 230 p. : gráf. ; 1 documento PDF texto (visual) isbdcontent electrónico isbdmedia recurso en línea rdacarrier OECD/G20 Base Erosion and Profit Shifting Project ; 2313-2612 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. Tecnologías habilitadoras digitales 18 economy tax COVID-19 blueprint digitalisation governemts Organización de Cooperación y Desarrollo Económico 2843 2384 OECD/G20 Base Erosion and Profit Shifting Project https://www.oecd-ilibrary.org/taxation/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint_beba0634-en 0 Acceso al documento pdf udc INF 0 0 z 0 3 1 01 01 online 2020-10-22 0 1000020176372 2020-10-22 00:00:00 2020-10-22 INF pdf