Because not always B comes after A : critical reflections on the new article 12B of the UN model on automated digital services
Andrés Báez Moreno
| Year of publication: |
2021
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|---|---|
| Authors: | Báez Moreno, Andrés |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 13.2021, 4, p. 501-532
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| Subject: | Digitale Güter | Digital goods | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013166775