The Resource The impact of unilateral digital taxes in Africa
The impact of unilateral digital taxes in Africa
Resource Information
The item The impact of unilateral digital taxes in Africa represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The impact of unilateral digital taxes in Africa represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors survey Africa's digital tax landscape, analyse various unilateral measures, and examine some digital business models to gauge how these measures might affect businesses and the continent as a whole
- Language
- eng
- Label
- The impact of unilateral digital taxes in Africa
- Title
- The impact of unilateral digital taxes in Africa
- Language
- eng
- Summary
- In this article, the authors survey Africa's digital tax landscape, analyse various unilateral measures, and examine some digital business models to gauge how these measures might affect businesses and the continent as a whole
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 103 (2021), no. 7 ; p. 851-885
- http://library.link/vocab/creatorName
-
- Jalan, N
- Rao, A
- Ravishankar, A
- Geographic coverage
- Africa
- Language note
- English
- http://library.link/vocab/subjectName
-
- ATAF
- WTO
- digital economy
- DST
- internet
- MNE
- significant economic presence
- withholding tax
- VAT
- tax treaty
- data protection
- sharing economy
- Label
- The impact of unilateral digital taxes in Africa
- Label
- The impact of unilateral digital taxes in Africa
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-impact-of-unilateral-digital-taxes-in/1jX4ihKxhek/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-impact-of-unilateral-digital-taxes-in/1jX4ihKxhek/">The impact of unilateral digital taxes in Africa</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-impact-of-unilateral-digital-taxes-in/1jX4ihKxhek/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-impact-of-unilateral-digital-taxes-in/1jX4ihKxhek/">The impact of unilateral digital taxes in Africa</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
