On Taxation of the Digital Economy. Where Are We Now and Where Are We Going?

This study aims to contribute to the continuing discussion about the compatibility and feasibility of the OECD/G20 October Statement. By this means, a literature review is conducted to gain appropriate considerations to the Pillar One and Two implementations. Amongst the findings are that: i) Approa...

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Detalhes bibliográficos
Main Authors: Alin IRIMIA, Attila TAMAS-SZORA, Iulian Bogdan DOBRA
Formato: Artigo
Idioma:Inglês
Publicado em: Universitaria Publishing House 2021-11-01
Colecção:Finanţe: Provocările viitorului
Assuntos:
digital economy
globalization
global minimum tax
digital service tax
transfer pricing
tax administration
Acesso em linha:http://www.financejournal.ro/fisiere/revista/59597732010_Irimia_Tamas_Dobra%20EN.pdf
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