Is There Any Consensus about Market Jurisdiction among Pillar One Participating Jurisdictions? – Comparing Source Rules for Taxing Online Advertising Services

Journal
Author
Tao, Z.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2024 (Volume 78), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article examines the limited consensus among Pillar One participating jurisdictions regarding market jurisdiction. It explores the reasons behind such limited consensus and its broader implications for international tax law.