The Resource ICT and international corporate taxation : tax attributes and scope of taxation

ICT and international corporate taxation : tax attributes and scope of taxation

Label
ICT and international corporate taxation : tax attributes and scope of taxation
Title
ICT and international corporate taxation : tax attributes and scope of taxation
Creator
Subject
Language
eng
Summary
This article highlights the principal problems in corporate taxation resulting from the use of ICT and discusses possible approaches to reform the tax attributes as well as the scope of international corporate taxation
Citation source
In: Intertax. - The Hague. - Vol. 31 (2003),
http://library.link/vocab/creatorName
  • Jacobs, O.H
  • Spengel, C
  • Schäfer, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • information technology
  • PE
  • source principle of taxation
  • place of effective management
  • residence principle of taxation
Label
ICT and international corporate taxation : tax attributes and scope of taxation
Instantiates
Publication
Label
ICT and international corporate taxation : tax attributes and scope of taxation
Publication

Library Locations

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