International Journal of Scientific and Research Publications

IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]


Emphasizing Inter-Nation Equity in the New Digital Economys Taxing Rights Allocation Scheme
      Arief Hakim P. Lubis, Ning Rahayu
Abstract: Efforts to quell the challenges of taxing the digital economy have shown significant progress. The phase has narrowed down to agreeing on broader allocation of taxing rights to market jurisdictions. However, various groups still have differing views regarding the scheme of new taxing rights allocation (Amount A) contained in the proposal OECD/G20 Pillar One. The issue of fairness mounts mainly in the formula for reallocating profits to the eligible jurisdictions. This study aims to examine areas in the proposal related to the principle of inter-nation equity.

Reference this Research Paper (copy & paste below code):

Arief Hakim P. Lubis, Ning Rahayu (2021); Emphasizing Inter-Nation Equity in the New Digital Economys Taxing Rights Allocation Scheme; International Journal of Scientific and Research Publications (IJSRP) 11(7) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.07.2021.p11553
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