Tax Challenges Arising from the Digitalisation of the Economy - Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition Inclusive Framework on BEPS
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2022.
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project,
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009710836706719 |
