The Resource The European Commission's Digital Services Tax Proposal: a policy and legal evaluation

The European Commission's Digital Services Tax Proposal: a policy and legal evaluation

Label
The European Commission's Digital Services Tax Proposal: a policy and legal evaluation
Title
The European Commission's Digital Services Tax Proposal: a policy and legal evaluation
Creator
Subject
Language
eng
Summary
This paper evaluates the Digital Services Tax (DST) from policy and legal perspectives and asks whether the DST meets its policy objectives in a manner which is compatible with international tax law and EU tax law principles. Ultimately, the objective of this paper is to determine whether the adoption of the DST is advisable from a policy perspective and from international and EU tax law perspectives
http://library.link/vocab/creatorName
Simmonds, L
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • digital services tax
  • EU tax law
  • digital economy
  • turnover tax
  • tax policy
  • international taxation principles
Label
The European Commission's Digital Services Tax Proposal: a policy and legal evaluation
Instantiates
Publication
Extent
53 p.
Label
The European Commission's Digital Services Tax Proposal: a policy and legal evaluation
Publication
Extent
53 p.

Library Locations

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