Profit allocation within MNEs in Light of the ongoing digital debate on pillar I : a "2020 compromise"? : from using a facts and circumstances analysis or allocation keys to predetermined allocation approaches
Vikram Chand, Alessandro Turina and Louis Ballivet
| Year of publication: |
2020
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|---|---|
| Authors: | Chand, Vikram ; Turina, Alessandro ; Ballivet, Louis |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 12.2020, 3, p. 565-630
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| Subject: | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Internationale Unternehmensbesteuerung | International corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012617963