The Resource Digital revolution. Tax revolution?

Digital revolution. Tax revolution?

Label
Digital revolution. Tax revolution?
Title
Digital revolution. Tax revolution?
Creator
Subject
Language
eng
Summary
This article considers key questions regarding the Digital Revolution and its implications for taxation, including what the necessary link for a jurisdiction to tax corporate income is in the absence of a physical presence and how the value derived from data analysis should be apportioned between jurisdictions for tax purposes
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 4a (Special issue) ; 7 p
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • corporate income tax
Label
Digital revolution. Tax revolution?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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