TY  - BOOK
ED  - Organización de Cooperación y Desarrollo Económico
TI  - Tax Challenges Arising from Digitalisation: : Report on Pillar One Blueprint : inclusive framework on BEPS
T2  - OECD/G20 Base Erosion and Profit Shifting Project
SN  - 978-92-64-28932-1
PY  - 2020///
CY  - Paris
PB  - OECD Publishing
KW  - Tecnologías habilitadoras digitales
KW  - economy
KW  - tax
KW  - COVID-19
KW  - blueprint
KW  - digitalisation
KW  - governemts
N2  - 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
UR  - https://www.oecd-ilibrary.org/taxation/tax-challenges-arising-from-digitalisation-report-on-pillar-one-blueprint_beba0634-en
ER  -