经济数字化带来的税收挑战-受税收规则约束(支柱二)

{"title":"经济数字化带来的税收挑战-受税收规则约束(支柱二)","authors":"","doi":"10.1787/9afd6856-en","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"34 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two)\",\"authors\":\"\",\"doi\":\"10.1787/9afd6856-en\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":309918,\"journal\":{\"name\":\"OECD/G20 Base Erosion and Profit Shifting Project\",\"volume\":\"34 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-07-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"OECD/G20 Base Erosion and Profit Shifting Project\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1787/9afd6856-en\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"OECD/G20 Base Erosion and Profit Shifting Project","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1787/9afd6856-en","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}