Tax Challenges of the Digital Economy: An Evaluation of the New OECD Nexus Rule Based on Revenue Thresholds

Journal
Author
Guedes, E.F. Dantas Lourenço
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2022 (Volume 76), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, having established the general aspects regarding the new nexus rule based on revenue thresholds, evaluates the development of the rules as proposed by the OECD in Pillar One, Amount A, based on the revenue threshold that a non-resident company acquires in a foreign market jurisdiction.