The Unified Approach Under Pillar 1 : An Early Analysis

In this article, the author provides an early analysis of the recently released OECD proposal for a unified approach under pillar 1, recognizing that an approach like that appears to be in principle preferable when compared with unilateral state measures such as digital services taxes

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Year of publication:	2020
Authors:	Parada, Leopoldo
Publisher:	[2020]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (8 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes International, Vol. 96 No. 11 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 16, 2019 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012843652