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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674
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The taxation of foreign direct investment : operational and policy perspectives
Slemrod, Joel - In: Borderline case : international tax policy, corporate …, (pp. 11-38). 1997
Persistent link: https://www.econbiz.de/10001676431
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Permanent establishment as a foreign direct investment in Poland : identification of tax barriers in the context of new tax development
Jamrozy, Marcin; Janiszewska, Magdalena - In: International journal of management and economics 57 (2021) 2, pp. 177-193
The paper aims to identify the significant tax barriers to foreign direct investment (FDI) in Poland, in particular in the form of a permanent establishment (PE), in the context of new developments in international tax law. Due to the recommendations of the Base Erosion and Profit Shifting...
Persistent link: https://www.econbiz.de/10012606701
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New International Tax System and Global Investment
Yea, Sangjun - 2022
A new international tax system will emerge in accordance with the global tax deal proposed by the OECD/G20 Inclusive Framework agreed by 137 countries. This will affect investment decisions of multinational enterprises in the future. The introduction of Pillar 1 may reduce the incentives for...
Persistent link: https://www.econbiz.de/10013305798
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Besteuerung und steuerliche Gestaltung deutscher Direktinvestitionen in China
Meyer, Philipp - 2017
Persistent link: https://www.econbiz.de/10011539650
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Besteuerung und steuerliche Gestaltung deutscher Direktinvestitionen in China
Meyer, Philipp - 2017
Rechtliche Rahmenbedingungen für deutsche Direktinvestitionen in China -- Steuerliche Rahmenbedingungen für deutsche … Direktinvestitionen in China -- Besteuerung deutscher Investitionen in China. Steuerplanung bei deutschen Direktinvestitionen in China. …Der Autor stellt in diesem Werk die Besteuerung deutscher Investitionsaktivitäten in China umfassend dar und entwickelt …
Persistent link: https://www.econbiz.de/10013365060
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Foreign Administrative Law and International Taxation : a Case Study of Tax Treaty Implementation in China
Cui, Wei - 2021
emanate from tax treaty implementation in China. In these cases, U.S. (and other foreign) investors face certain rules that …. The question arises as to whether U.S. taxpayers should contest such rules in China. Equally, the IRS faces the question …
Persistent link: https://www.econbiz.de/10013236614
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National measures on taxing the digital economy
Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020
Persistent link: https://www.econbiz.de/10012433970
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10013393654