The Resource The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax

The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax

Label
The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax
Title
The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax
Creator
Subject
Language
eng
Summary
Following a brief analysis of Google's online advertisement business and the legal structure under which Google operates this business, the author comments on the French Google court case and settlement, and the newly introduced digital services tax
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 11 ; p. 523-537
http://library.link/vocab/creatorName
Michel, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • DST
  • digital economy
  • electronic services
  • diverted profits tax
  • advertising tax
  • case law
  • fixed place of business
  • agency PE
Label
The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax
Instantiates
Publication
Label
The French crusade to tax the online advertisement business: reflections on the French Google case and the newly introduced digital services tax
Publication

Library Locations

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