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

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.

Authors

Publication Details

Journal
Bulletin for international taxation
Published
2024-11-04
DOI
https://doi.org/10.59403/m21tm7
Primary Topic
Dispute Resolution and Class Actions
Type
article
Field-Weighted Citation Impact
0.00
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article

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

Tao Zhang
Bulletin for international taxation
Dispute Resolution and Class Actions
article

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

Tao Zhang
article en

Abstract

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.

Bulletin for international taxationVol. 78(12)
Peace, Justice and strong institutions
Openalex Percentile: Top 66%
Dispute Resolution and Class Actions
DOISourceOpenAlex
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Is There Any Consensus about Market Jurisdiction among Pillar One Participating Jurisdictions? – Comparing Source Rules for Taxing Online Advertising Services — Tao Zhang · Bulletin for international taxation (2024) | TGRS Research Map | TGRS