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...

Volledige beschrijving

Bewaard in:
Bibliografische gegevens
Hoofdauteurs: Alin IRIMIA, Attila TAMAS-SZORA, Iulian Bogdan DOBRA
Formaat: Artigo
Taal:Inglês
Gepubliceerd in: Universitaria Publishing House 2021-11-01
Reeks:Finanţe: Provocările viitorului
Onderwerpen:
digital economy
globalization
global minimum tax
digital service tax
transfer pricing
tax administration
Online toegang:http://www.financejournal.ro/fisiere/revista/59597732010_Irimia_Tamas_Dobra%20EN.pdf
Tags: Voeg label toe
Geen labels, Wees de eerste die dit record labelt!

Gelijkaardige items