Cockfield, Arthur J.
Tax wars the battle over taxing global digital commerce / Arthur J. Cockfield .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author describes what he calls the emergence of an international tax "war" and provides an overview of global digital taxation reform efforts. He argues that the global digital tax conflict masks a growing dissatisfaction with how to tax value associated with global transactions.
ECONOMÍA DIGITAL
COMERCIO ELECTRONICO
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
Tax Notes International 1048-3306 v. 92, n. 11, December 10, 2018, p. 1063-1071
Tax wars the battle over taxing global digital commerce / Arthur J. Cockfield .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author describes what he calls the emergence of an international tax "war" and provides an overview of global digital taxation reform efforts. He argues that the global digital tax conflict masks a growing dissatisfaction with how to tax value associated with global transactions.
ECONOMÍA DIGITAL
COMERCIO ELECTRONICO
FISCALIDAD INTERNACIONAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
Tax Notes International 1048-3306 v. 92, n. 11, December 10, 2018, p. 1063-1071