International taxation in the digital economy : challenge accepted?
Year of publication: |
February 2017
|
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Authors: | Olbert, Marcel ; Spengel, Christoph |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 9.2017, 1, p. 3-46
|
Subject: | Electronic Commerce | E-commerce | Steuervermeidung | Tax avoidance | Verrechnungspreis | Transfer pricing | Steuererhebungsverfahren | Taxation procedure | Internationales Steuerrecht | International tax law | Welt | World |
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