The Resource BEPS and global digital taxation

BEPS and global digital taxation

Label
BEPS and global digital taxation
Title
BEPS and global digital taxation
Creator
Subject
Language
eng
Summary
This article argues that the OECD's base erosion and profit-shifting initiative must examine more explicitly how Internet technologies can help enforce national tax laws and constrain aggressive international tax planning
Citation source
In: Tax notes international. - Falls Church. - Vol. 75 (2014),
http://library.link/vocab/creatorName
Cockfield, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • digital economy
  • internet
  • e-commerce
  • international tax planning
Label
BEPS and global digital taxation
Publication

Library Locations

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