Taxing data when the United States disagrees
What is the best way to tax data-driven business models without contravening the existing global quasi-constitutionalist order on tax, trade, and investment law? A number of countries in Europe and around the world have begun imposing standalone digital services taxes pending multilateral agreement...
Saved in:
Main Authors: | Tarcísio Diniz Magalhães, Allison Christians |
---|---|
Format: | Article |
Language: | English |
Published: |
Cambridge University Press
|
Series: | European Law Open |
Subjects: | |
Online Access: | https://www.cambridge.org/core/product/identifier/S2752613524000493/type/journal_article |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle
by: Bambang Djinarto, et al.
Published: (2024-12-01) -
Development of Tax Procedural Law and Sectoral Case Law in Selected Countries
by: Tjaša Vozel
Published: (2018-05-01) -
Why Severability? A New Theory of the Effect of Invalid Treaty Reservations
by: Ulf Linderfalk
Published: (2024-12-01) -
Income tax in Uganda /
by: Bahemuka, Pius K.
Published: (2001) -
A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye
by: Serap Püren
Published: (2024-12-01)