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- Title
Eine neue Weltsteuerordnung? – Der Übergang vom physischen zu alternativen Anknüpfungspunkten — Eine erste Beurteilung der OECD/G20/IF-Stellungnahme v. 29.-30.1.2020 zur Säule 1.
- Authors
Cloer, Adrian; Postler, Steffen
- Abstract
The article discusses a new international tax framework as of 2020 which requires transition from the principle of residence for tax assessment in favor of an alternative economic link with regard to OECD and G-20 countries. Topics include global assignment of taxation rights; the identification of link between the state requesting tax and the tax source; the increasing global division of labor and the emergence of platform-based business models; and concerns over possible double taxation.
- Subjects
INTERNATIONAL cooperation on taxation; ELECTRONIC commerce tax laws; TAX assessment; BUSINESS models; ONLINE sales taxation; DOUBLE taxation
- Publication
FinanzRundschau, 2020, Vol 102, Issue 11, p486
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2020-1021103