Reallocating taxing rights and online trade : pillar one as a partial formula apportionment
Hiroshi Mukunoki, Hirofumi Okoshi, Dirk Schindler
| Year of publication: |
[2025]
|
|---|---|
| Authors: | Mukunoki, Hiroshi ; Okoshi, Hirofumi ; Schindler, Dirk |
| Publisher: |
[Tokyo, Japan] : RIETI |
| Subject: | digital firms | online trade | OECD pillar one | sales-based formula apportionment | Konzernbesteuerung | Group taxation | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Electronic Commerce | E-commerce | Körperschaftsteuer | Corporate income tax | OECD-Staaten | OECD countries | Steuererhebungsverfahren | Taxation procedure | Außensteuerrecht | Cross-border taxation |
freely available
| Extent: | 1 Online-Ressource (circa 35 Seiten) Illustrationen |
|---|---|
| Series: | RIETI discussion paper series. - Tokyo : [Verlag nicht ermittelbar], ZDB-ID 2099493-X. - Vol. 25-E, 032 (March 2025) |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015374080