The Resource Digital taxation in Europe : state of play

Digital taxation in Europe : state of play

Label
Digital taxation in Europe : state of play
Title
Digital taxation in Europe : state of play
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors discuss the EU's proposals for taxing the digital economy, with a focus on the proposed directive for a short-term digital services tax
Citation source
In: Tax notes international. - Falls Church. - Vol. 92 (2018), no. 2 ; p. 165-176
http://library.link/vocab/creatorName
  • Pieron, A
  • Vander Schueren, P
  • Durant, M
  • Geraets, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • WTO
  • digital economy
  • DST
  • risk assessment
  • allocation of profits
  • nexus
Label
Digital taxation in Europe : state of play
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/T/TNI/vol.92/2_165-176.pdf
Publication
Note
20181031

Library Locations

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