The Resource Tax wars : the battle over taxing global digital commerce

Tax wars : the battle over taxing global digital commerce

Label
Tax wars : the battle over taxing global digital commerce
Title
Tax wars : the battle over taxing global digital commerce
Creator
Subject
Language
eng
Summary
In this article, the author describes what he calls the emergence of an international tax "war" and provides an overview of global digital taxation reform efforts. He argues that the global digital tax conflict masks a growing dissatisfaction with how to tax value associated with global transactions
Citation source
In: Tax notes international. - Falls Church. - Vol. 92 (2018), no. 11 ; p. 1063-1071
http://library.link/vocab/creatorName
Cockfield, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • e-commerce
  • BEPS Project (OECD)
  • PE
  • withholding tax
  • CFC
  • transaction tax
  • diverted profits tax
Label
Tax wars : the battle over taxing global digital commerce
Instantiates
Publication
Label
Tax wars : the battle over taxing global digital commerce
Publication

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