The Resource Reflections on the cross-border tax challenges of the digital economy
Reflections on the cross-border tax challenges of the digital economy
Resource Information
The item Reflections on the cross-border tax challenges of the digital economy 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 Reflections on the cross-border tax challenges of the digital economy 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
- In this article, the author discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy
- Language
- eng
- Label
- Reflections on the cross-border tax challenges of the digital economy
- Title
- Reflections on the cross-border tax challenges of the digital economy
- Language
- eng
- Summary
- In this article, the author discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 8 ; p. 671-696
- http://library.link/vocab/creatorName
- Hellerstein, W
- Geographic coverage
-
- North America
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- digital economy
- nexus
- federal tax
- state tax
- case law
- enforcement
- allocation of taxing rights
- formulary apportionment
- Unified Approach (OECD)
- collection of tax
- tax compliance
- Label
- Reflections on the cross-border tax challenges of the digital economy
- Label
- Reflections on the cross-border tax challenges of the digital economy
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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/Reflections-on-the-cross-border-tax-challenges-of/wZqh1LhS3-Q/" 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/Reflections-on-the-cross-border-tax-challenges-of/wZqh1LhS3-Q/">Reflections on the cross-border tax challenges of the digital economy</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>
