The Resource Swimming against the current? Taxation of the digitalized economy in Latin America
Swimming against the current? Taxation of the digitalized economy in Latin America
Resource Information
The item Swimming against the current? Taxation of the digitalized economy in Latin America 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 Swimming against the current? Taxation of the digitalized economy in Latin America 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 authors examine the various measures that eight Latin American countries have (and have not) implemented to tax profits derived from the digitalized economy in the region
- Language
- eng
- Label
- Swimming against the current? Taxation of the digitalized economy in Latin America
- Title
- Swimming against the current? Taxation of the digitalized economy in Latin America
- Language
- eng
- Summary
- In this article, the authors examine the various measures that eight Latin American countries have (and have not) implemented to tax profits derived from the digitalized economy in the region
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 10 ; p. 514-525
- http://library.link/vocab/creatorName
-
- Riccardi, A
- González, A. (Andrés)
- Calderón Manrique, D
- Guevara Leandro, F
- Sepúlveda, F
- Rodríguez Arguijo, G
- Teijeiro, G.O
- Vázquez, J.M
- Yánez, L
- Ferreira, V. Arruda
- Geographic coverage
-
- Latin America
- Central America
- South America
- Language note
- English
- http://library.link/vocab/subjectName
-
- digital economy
- direct tax
- indirect tax
- local tax
- BEPS Project (OECD)
- nexus
- Label
- Swimming against the current? Taxation of the digitalized economy in Latin America
- Label
- Swimming against the current? Taxation of the digitalized economy in Latin America
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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/Swimming-against-the-current-Taxation-of-the/PQFd0H6VSm4/" 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/Swimming-against-the-current-Taxation-of-the/PQFd0H6VSm4/">Swimming against the current? Taxation of the digitalized economy in Latin America</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>
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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/Swimming-against-the-current-Taxation-of-the/PQFd0H6VSm4/" 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/Swimming-against-the-current-Taxation-of-the/PQFd0H6VSm4/">Swimming against the current? Taxation of the digitalized economy in Latin America</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>
