Корпоративный налог, цифровизация и глобализация
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доступ: 3 декабря 2019, язык: Английский
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Digitalization enables companies to interact with users and the economy of a country without establishing a physical presence there. Unique, intangible assets make it difficult to apply the arm’s length principle in determining how to value transactions between related entities in different countries. Tax competition among countries and remaining opportunities for profit shifting to low tax jurisdictions have raised concerns.
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