The Resource Herausforderungen einer Digitalsteuer

Herausforderungen einer Digitalsteuer

Label
Herausforderungen einer Digitalsteuer
Title
Herausforderungen einer Digitalsteuer
Creator
Subject
Language
  • ger
  • eng
Summary
The author analyses the challenges relating to the implementation of a tax on the digitalized economy
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 28 (2019), no. 4 ; p. 123-134
http://library.link/vocab/creatorName
Kokott, J
Geographic coverage
  • European Union
  • International
Language note
German
http://library.link/vocab/subjectName
  • digital economy
  • corporate income tax
  • EU law
  • BEPS Project (OECD)
  • DST
  • equalization tax
  • nexus
  • double taxation
  • significant digital presence
  • allocation of taxing rights

Library Locations

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