The Resource Digital revolution. Tax revolution?
Digital revolution. Tax revolution?
Resource Information
The item Digital revolution. Tax revolution? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Digital revolution. Tax revolution? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Digital revolution. Tax revolution?
- Title
- Digital revolution. Tax revolution?
- 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?
- Label
- Digital revolution. Tax revolution?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Digital-revolution.-Tax-revolution/TBJc0KhPN08/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Digital-revolution.-Tax-revolution/TBJc0KhPN08/">Digital revolution. Tax revolution?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Digital-revolution.-Tax-revolution/TBJc0KhPN08/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Digital-revolution.-Tax-revolution/TBJc0KhPN08/">Digital revolution. Tax revolution?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
