Strategizing International Tax Best Practices – by Keith Brockman

Posts tagged ‘OECD Pillar Two’

Int’l tax: Cloud computing

Attached is a free pdf/ebook prepared by Alexander Weisser, covering permanent establishment, treaty characterization and transfer pricing.

These issues are becoming more important as we get closer to OECD Pillar One and Two blueprints, in addition to proposed UN Article 12B re: a new digital services tax focused on developing countries.

Alexander has provided advance permission for this informative inclusion:

https://lnkd.in/dQYyWsf

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