The Resource A critical review of Italy's digital services tax
A critical review of Italy's digital services tax
Resource Information
The item A critical review of Italy's digital services tax 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 A critical review of Italy's digital services tax 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
- Following some unsuccessful attempts, Italy has enacted a new digital services tax (DST) broadly in line with the European Commission's DST Proposal. Targeted at selected digital services and large undertakings, the Italian levy shares the flaws of the Commission's design. It also gives rise to further concerns as it deviates from the DST Proposal
- Language
- eng
- Label
- A critical review of Italy's digital services tax
- Title
- A critical review of Italy's digital services tax
- Language
- eng
- Summary
- Following some unsuccessful attempts, Italy has enacted a new digital services tax (DST) broadly in line with the European Commission's DST Proposal. Targeted at selected digital services and large undertakings, the Italian levy shares the flaws of the Commission's design. It also gives rise to further concerns as it deviates from the DST Proposal
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 7 ; p. 413 - 424
- http://library.link/vocab/creatorName
- Stevanato, D
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- DST
- digital economy
- user participation
- value creation
- excise duty
- allocation of taxing rights
- territoriality
- double taxation
- COVID-19 pandemic
- Label
- A critical review of Italy's digital services tax
- Label
- A critical review of Italy's digital services tax
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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/A-critical-review-of-Italys-digital-services/OMamKc6-Etg/" 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/A-critical-review-of-Italys-digital-services/OMamKc6-Etg/">A critical review of Italy's digital services tax</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="https://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/A-critical-review-of-Italys-digital-services/OMamKc6-Etg/" 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/A-critical-review-of-Italys-digital-services/OMamKc6-Etg/">A critical review of Italy's digital services tax</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
