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Les défis fiscaux soulevés par la numérisation - Rapport sur le blueprint du Pilier Un

Les défis fiscaux soulevés par la numérisation - Rapport sur le blueprint du Pilier Un

OECD

120,73 €
IVA incluido
Disponible
Editorial:
OECD
Año de edición:
2021
Materia
Hacienda pública
ISBN:
9789264768642
120,73 €
IVA incluido
Disponible

Selecciona una librería:

  • Librería Samer Atenea
  • Librería Aciertas (Toledo)
  • Kálamo Books
  • Librería Perelló (Valencia)
  • Librería Elías (Asturias)
  • Donde los libros
  • Librería Kolima (Madrid)
  • Librería Proteo (Málaga)
Sobre IBD

Le projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) vise à créer un ensemble unique de règles fiscales internationales sur la base du consensus pour traiter le problème du BEPS, et donc protéger les bases d’impositions tout en offrant une certitude et une prévisibilité accrues aux contribuables. Ce rapport est axé sur de nouvelles règles relatives au lien et à la répartition des bénéfices qui visent à garantir qu’à l’heure où le numérique progresse sans cesse, la répartition des droits d’imposition des bénéfices commerciaux ne soit plus uniquement dictée par le critère de présence physique.

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