The Resource The scope of the Commission's digital tax proposals

The scope of the Commission's digital tax proposals

Label
The scope of the Commission's digital tax proposals
Title
The scope of the Commission's digital tax proposals
Creator
Subject
Language
eng
Summary
In this article, the author examines the European Commission's proposals regarding the Digital Services Tax Directive and the Significant Digital Presence Directive, with special emphasis on the scope of the two Directives and their implications for the European Union as a whole, the Member States and non-EU countries
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 11 ; p. 664-675
http://library.link/vocab/creatorName
Nieminen, M
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • DST
  • significant digital presence
  • EU Directive
  • digital economy
  • taxpayer
  • internet
  • tax authorities
  • taxpayer rights
Label
The scope of the Commission's digital tax proposals
Instantiates
Publication
Label
The scope of the Commission's digital tax proposals
Publication

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