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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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Библиографические подробности
Главные авторы: Alin IRIMIA, Attila TAMAS-SZORA, Iulian Bogdan DOBRA
Формат: Artigo
Язык:Inglês
Опубликовано: Universitaria Publishing House 2021-11-01
Серии:Finanţe: Provocările viitorului
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Online-ссылка:http://www.financejournal.ro/fisiere/revista/59597732010_Irimia_Tamas_Dobra%20EN.pdf
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