The Resource (Mis)guided by the value creation principle - can new concepts solve old problems?

(Mis)guided by the value creation principle - can new concepts solve old problems?

Label
(Mis)guided by the value creation principle - can new concepts solve old problems?
Title
(Mis)guided by the value creation principle - can new concepts solve old problems?
Creator
Subject
Language
eng
Summary
In this article, the author provides a critical evaluation of the current OECD and EU attempts to tax the digital economy, focusing on the concept of value creation and the role of users and data in creating value
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 11 ; 6 p
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • value creation
  • digital economy
  • BEPS Action Plan
  • allocation of taxing rights
  • digital services tax
  • consumption tax
  • double taxation
Label
(Mis)guided by the value creation principle - can new concepts solve old problems?
Instantiates
Publication
Label
(Mis)guided by the value creation principle - can new concepts solve old problems?
Publication

Library Locations

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      52.37366609999999 4.9336932
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