Permanent establishments and Action 1 on the digital economy of the OECD Base Erosion and Profit Shifting initiative : the Nexus criterion redefined? / by Daniel W. Blum
By: Blum, Daniel W.
Series: Bulletin for International Taxation.Publisher: Netherlands, International Bureau of Fiscal Documentation, Edition: 69 (6/7), June/July 2015.Description: 314-325, 12 pages.Subject(s): International tax | Internet
Summary: Examines the proposals made by the OECD in relation to the Base Erosion and Profit Shifting initiative for the digital economy. Focuses particularly on the changes suggested in article 5 of the OECD model which covers the concept of a permanent establishment and the nexus idea.
| Item type | Home library | Call number | Status | Date due | Item reserves |
|---|---|---|---|---|---|
Article
|
New Zealand | Available |
Total holds: 0
Examines the proposals made by the OECD in relation to the Base Erosion and Profit Shifting initiative for the digital economy. Focuses particularly on the changes suggested in article 5 of the OECD model which covers the concept of a permanent establishment and the nexus idea.