The scope of the Commission's digital tax proposals
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The work The scope of the Commission's digital tax proposals represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The scope of the Commission's digital tax proposals
Resource Information
The work The scope of the Commission's digital tax proposals represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The scope of the Commission's digital tax proposals
- 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
- Geographic coverage
-
- European Union
- Europe
- International
- Language note
- English
Context
Context of The scope of the Commission's digital tax proposalsWork of
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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/resource/vAFwc5ROxHM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/vAFwc5ROxHM/">The scope of the Commission's digital tax proposals</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>