Digital services taxes: principle as a double-edged sword
John Vella
| Year of publication: |
2019
|
|---|---|
| Authors: | Vella, John |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 72.2019, 4, p. 821-838
|
| Subject: | International tax | digital tax | tax reform | value creation | Steuerreform | Tax reform | Digitalisierung | Digitization | Internationales Steuerrecht | International tax law | Electronic Commerce | E-commerce | Digitale Güter | Digital goods | Betriebliche Wertschöpfung | Value creation | Unternehmensbesteuerung | Corporate taxation | Umsatzsteuer | Sales tax | Steuererhebungsverfahren | Taxation procedure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.17310/ntj.2019.4.08 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012295508