1,865 research outputs found
Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendations for a Simplified Residual Profit Split Method
Impact of Pillar I on Centralized Consumer Facing (Goods) Business Models: An Initial Assessment Through an Illustration
Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate
From a FAR to a FARM Analysis with respect to Profit Attribution to the Indian Significant Economic Presence (SEP) Test
- …