The Resource Taxing the digital economy : options, trade considerations, and a solution

Taxing the digital economy : options, trade considerations, and a solution

Label
Taxing the digital economy : options, trade considerations, and a solution
Title
Taxing the digital economy : options, trade considerations, and a solution
Creator
Subject
Language
eng
Summary
In this article, the authors consider four options for taxing the digital economy - tariffs on electronic commerce, VAT, the corporate income tax, and digital services taxes. They examine the potential effects of trade laws on each and propose a solution that would allow countries to select a tax that is suited to their needs
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 4 ; p. 455-458
http://library.link/vocab/creatorName
  • Bush, J.N
  • Thrasher, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • corporate income tax
  • DST
  • VAT
  • e-commerce
  • tariff
  • Unified Approach (OECD)
  • developing countries
  • trade agreement
Label
Taxing the digital economy : options, trade considerations, and a solution
Instantiates
Publication
Label
Taxing the digital economy : options, trade considerations, and a solution
Publication

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