The Resource Digital revolution. Tax revolution?

Digital revolution. Tax revolution?

Label
Digital revolution. Tax revolution?
Title
Digital revolution. Tax revolution?
Creator
Subject
Language
  • eng
  • 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?
Instantiates
Publication
Note
20180406
Other control number
bit_2018_4a_int_1.html
Label
Digital revolution. Tax revolution?
Publication
Note
20180406
Other control number
bit_2018_4a_int_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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