New Taxing Right in the Unified Approach : Old Wine in a New Bottle

dc.contributor.author	Cai, Qiang
dc.contributor.author	Cerioni, Luca
dc.contributor.author	Li, Xiaorong (Sharron)
dc.contributor.institution	University of Aberdeen.Law	en
dc.date.accessioned	2021-04-28T23:06:18Z
dc.date.available	2021-04-28T23:06:18Z
dc.date.embargoedUntil	2021-04-29
dc.date.issued	2020-10-29
dc.description.status	Peer reviewed	en
dc.format.extent	10
dc.format.extent	330197
dc.identifier	175428417
dc.identifier	dc2a8846-c35f-4794-a139-6a61cf05ce95
dc.identifier	85101756908
dc.identifier.citation	Cai, Q, Cerioni, L & Li, X 2020, 'New Taxing Right in the Unified Approach : Old Wine in a New Bottle', intertax, vol. 48, no. 11, pp. 956-965. < https://kluwerlawonline.com/journalarticle/Intertax/48.11/TAXI2020098 >	en
dc.identifier.iss	11	en
dc.identifier.other	ORCID: /0000-0001-6332-0771/work/82960290
dc.identifier.uri	https://hdl.handle.net/2164/16345
dc.identifier.url	https://kluwerlawonline.com/journalarticle/Intertax/48.11/TAXI2020098	en
dc.identifier.vol	48	en
dc.language.iso	eng
dc.relation.ispartof	intertax	en
dc.subject	Tax challenges of the digitalization of the economy	en
dc.subject	unified approach	en
dc.subject	new taxing right	en
dc.subject	dependent agent permanent establishment	en
dc.subject	profit attribution to a dependent agent permanent establishmen	en
dc.subject	authorized OECD approac	en
dc.subject	benefit principle	en
dc.subject	destination-basedtransfer pricing methods	en
dc.subject	K Law	en
dc.subject.lcc	K	en
dc.title	New Taxing Right in the Unified Approach : Old Wine in a New Bottle	en
dc.type	Journal article	en

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