A critical review of Italy's digital services tax
Resource Information
The work A critical review of Italy's digital services tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
A critical review of Italy's digital services tax
Resource Information
The work A critical review of Italy's digital services tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- A critical review of Italy's digital services tax
- Language
- eng
- Summary
- Following some unsuccessful attempts, Italy has enacted a new digital services tax (DST) broadly in line with the European Commission's DST Proposal. Targeted at selected digital services and large undertakings, the Italian levy shares the flaws of the Commission's design. It also gives rise to further concerns as it deviates from the DST Proposal
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 7 ; p. 413 - 424
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of A critical review of Italy's digital services taxWork of
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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/resource/SJKRNK6w4zg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/SJKRNK6w4zg/">A critical review of Italy's digital services tax</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>
