National digital taxes : lessons from Europe
Year of publication: |
2021
|
---|---|
Authors: | Geringer, Stefanie |
Published in: |
South African journal of accounting research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 2376-3981, ZDB-ID 2822517-X. - Vol. 35.2021, 1, p. 1-19
|
Subject: | BEPS | Digital Economy | Digital Tax | Double Tax Treaties | Global Competition | Unilateral Measures | EU-Staaten | EU countries | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | Digitalisierung | Digitization | OECD-Staaten | OECD countries | Internationaler Wettbewerb | International competition | Electronic Commerce | E-commerce | Welt | World | Steuerwettbewerb | Tax competition |
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