: Report on Pillar One Blueprint : inclusive framework on BEPS Organización de Cooperación y Desarrollo Económico text technical report fr Paris OECD Publishing 2020 monographic eng pdf 230 p. : gráf. ; 1 documento PDF 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. specialized Tecnologías habilitadoras digitales economy tax COVID-19 blueprint digitalisation governemts pdf 978-92-64-28932-1 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 ES-MaONT 201022 20211006062643.0 00006175