The Resource Das neue Digitalsteuergesetz 2020

Das neue Digitalsteuergesetz 2020

Label
Das neue Digitalsteuergesetz 2020
Title
Das neue Digitalsteuergesetz 2020
Creator
Subject
Language
eng
Summary
Recently a draft law was published for a 5% digital tax, which should be levied on online advertising from 2020. This article explains the main aspects of the law, including the taxable object, i.e. online advertising, the taxable persons i.e. the online provider, the taxable base, i.e. the compensation
Citation source
In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 37 (2019), no. 4 ; p. 264-266
http://library.link/vocab/creatorName
Mayr, G
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • DST
  • advertising tax
  • taxable person
  • tax base
  • e-commerce
Label
Das neue Digitalsteuergesetz 2020
Publication

Library Locations

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