A Long-Term Solution for Taxing Digitalized Business Models: Should the Permanent Establishment Definition Be Modified to Resolve the Issue or Should the Focus Be on a Shared Taxing Rights Mechanism?

Spinosa , L.; Chand , V.

A Long-Term Solution for Taxing Digitalized Business Models: Should the Permanent Establishment Definition Be Modified to Resolve the Issue or Should the Focus Be on a Shared Taxing Rights Mechanism?

Détails

Télécharger: 1. TAXI2018052 (1).pdf (296.63 [Ko])
Etat: Public
Version: de l'auteur⸱e
Licence: Non spécifiée

ID Serval

serval:BIB_46A0E9789118

Type

Article: article d'un périodique ou d'un magazine.

Collection