The Resource Digital battlefront in the tax wars

Digital battlefront in the tax wars

Label
Digital battlefront in the tax wars
Title
Digital battlefront in the tax wars
Creator
Subject
Language
eng
Summary
In this article, the authors argue that the high revenue triggers in proposed digital taxes - including the recent Franco-German proposal for a digital advertising tax - may violate State aid law and prohibitions on nationality discrimination in the Treaty on the Functioning of the European Union
Citation source
In: Tax notes international. - Falls Church. - Vol. 92 (2018), no. 12 ; p. 1183-1197
http://library.link/vocab/creatorName
  • Mason, R
  • Parada, L
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • DST
  • State aid
  • nationality
  • discrimination
  • EU Treaty
  • fundamental freedoms
  • justification
  • digital economy
Label
Digital battlefront in the tax wars
Publication

Library Locations

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