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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Autori principali: Alin IRIMIA, Attila TAMAS-SZORA, Iulian Bogdan DOBRA
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universitaria Publishing House 2021-11-01
Serie:Finanţe: Provocările viitorului
Soggetti:
digital economy
globalization
global minimum tax
digital service tax
transfer pricing
tax administration
Accesso online:http://www.financejournal.ro/fisiere/revista/59597732010_Irimia_Tamas_Dobra%20EN.pdf
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