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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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Główni autorzy: | , , |
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Format: | Artigo |
Język: | Inglês |
Wydane: |
Universitaria Publishing House
2021-11-01
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Seria: | Finanţe: Provocările viitorului |
Hasła przedmiotowe: | |
Dostęp online: | http://www.financejournal.ro/fisiere/revista/59597732010_Irimia_Tamas_Dobra%20EN.pdf |
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