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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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Main Authors: Alin IRIMIA, Attila TAMAS-SZORA, Iulian Bogdan DOBRA
格式: Artigo
語言:Inglês
出版: Universitaria Publishing House 2021-11-01
叢編:Finanţe: Provocările viitorului
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在線閱讀:http://www.financejournal.ro/fisiere/revista/59597732010_Irimia_Tamas_Dobra%20EN.pdf
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