BEPS’ ACTION 1, UNILATERAL TAX MEASURES ADOPTED BY COUNTRIES AND THEIR IMPACTS ON THE DIGITAL ECONOMY BUSINESS MODELS
DOI:
https://doi.org/10.46801/2595-7155-rdtia-n7-7Keywords:
INTANGIBLES, SERVICES, DIGITAL ECONOMY, PERMANENT ESTABLISHMENT, PRINCIPLE OF DESTINATION, CONNECTING FACTORS, INTERNATIONAL TAX LAWAbstract
The paper aims to outline a brief overview of taxation techniques adopted by countries regarding the digital economy, passing through the concepts of permanent establishment and connecting factors for International Tax Law. We analyzed the measures proposed by OECD as well as the unilateral measures adopted by countries, evaluating the difficulties on these policies, without the idea of elaborating an alternative measure.
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