The Resource Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux

Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux

Label
Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux
Title
Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux
Creator
Subject
Language
eng
Summary
The author, in this article, provides his thoughts regarding Professor Michael Devereux's 2018 Klaus Vogel Lecture on the topic of "Should we use value creation or destination as a basis for taxing digital businesses?"
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 12 ; p. 684-689
http://library.link/vocab/creatorName
Andersson, K
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • corporate income tax
  • value creation
  • destination principle
Label
Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux
Instantiates
Publication
Label
Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux
Publication

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