Horzen, Fred van
Proposed 3% digital services tax / Fred van Horzen and Andy van Esdonk .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors question the tenability of the temporary Digital Services Tax, as proposed by the European Commission in developing a tax system for the digital market.
SERVICIOS DIGITALES
ECONOMÍA DIGITAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
UNION EUROPEA
Esdonk, Andy van
International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, p. 267-272
Proposed 3% digital services tax / Fred van Horzen and Andy van Esdonk .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors question the tenability of the temporary Digital Services Tax, as proposed by the European Commission in developing a tax system for the digital market.
SERVICIOS DIGITALES
ECONOMÍA DIGITAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
UNION EUROPEA
Esdonk, Andy van
International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, p. 267-272