Search Results - subject:"Article 12B" - EconBiz

A tough call? Comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … (a) design details of the Article 12B regime, (b) whether the country hosts headquarters of MNEs that may be in scope of …

Persistent link: https://www.econbiz.de/10014278170

Two Pillar solution for taxing the digitalized economy: Policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

Nations too has a solution, known as Article 12B. This operates in a different manner and is a minor modification to the …

Persistent link: https://www.econbiz.de/10014278176

¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convención Modelo de las Naciones Unidas

Starkov, Vladimir; Jin, Alexis - 2022

Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … (a) design details of the Article 12B regime, (b) whether the country hosts headquarters of MNEs that may be in scope of …

Persistent link: https://www.econbiz.de/10014278424

¿Una elección difícil? : comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convención Modelo de las Naciones Unidas

Starkov, Vladimir; Jin, Alexis - 2022

Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … (a) design details of the Article 12B regime, (b) whether the country hosts headquarters of MNEs that may be in scope of …

Persistent link: https://www.econbiz.de/10013365666

Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

Nations too has a solution, known as Article 12B. This operates in a different manner and is a minor modification to the …

Persistent link: https://www.econbiz.de/10013337674

A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … (a) design details of the Article 12B regime, (b) whether the country hosts headquarters of MNEs that may be in scope of …

Persistent link: https://www.econbiz.de/10013257990

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