Nieminen, Martti
The scope of the Commission's digital tax proposals / Martti Nieminen .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines the European Commission's proposals regarding the Digital Services Tax Directive and the Significant Digital Presence Directive, with special emphasis on the scope of the two Directives and their implications for the European Union as a whole, the Member States and non-EU countries.
ECONOMÍA DIGITAL
SERVICIOS ELECTRÓNICOS
IMPUESTOS
UNION EUROPEA
LEGISLACION COMUNITARIA
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, p. 664-675
The scope of the Commission's digital tax proposals / Martti Nieminen .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines the European Commission's proposals regarding the Digital Services Tax Directive and the Significant Digital Presence Directive, with special emphasis on the scope of the two Directives and their implications for the European Union as a whole, the Member States and non-EU countries.
ECONOMÍA DIGITAL
SERVICIOS ELECTRÓNICOS
IMPUESTOS
UNION EUROPEA
LEGISLACION COMUNITARIA
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, p. 664-675