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...

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Bibliographic Details
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
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