The Resource Evaluating an alternative approach to taxing digital platforms in an international context

Evaluating an alternative approach to taxing digital platforms in an international context

Label
Evaluating an alternative approach to taxing digital platforms in an international context
Title
Evaluating an alternative approach to taxing digital platforms in an international context
Creator
Subject
Language
eng
Summary
In this article, the authors propose a novel way of taxing digital platforms internationally, based on India's experience. The article explores a possible means to tax without changes to domestic tax law and treaties
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 8 ; p. 359-369
http://library.link/vocab/creatorName
  • Swain, S
  • Tandon, S. (Suranjali)
Geographic coverage
  • Asia
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • Pillar 1 (OECD)
  • UN Model
  • platform economy
  • PE
  • DST
  • equalization tax
  • collection of tax
Label
Evaluating an alternative approach to taxing digital platforms in an international context
Instantiates
Publication
Label
Evaluating an alternative approach to taxing digital platforms in an international context
Publication

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