Bal, Aleksandra
(Mis)guided by the value creation principle : can new concepts solve old problems? / Aleksandra Bal .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author provides a critical evaluation of the current OECD and EU attempts to tax the digital economy, focusing on the concept of value creation and the role of users and data in creating value.
ECONOMÍA DIGITAL
FISCALIDAD INTERNACIONAL
CREACIÓN DE VALOR
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, 6 p.
(Mis)guided by the value creation principle : can new concepts solve old problems? / Aleksandra Bal .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author provides a critical evaluation of the current OECD and EU attempts to tax the digital economy, focusing on the concept of value creation and the role of users and data in creating value.
ECONOMÍA DIGITAL
FISCALIDAD INTERNACIONAL
CREACIÓN DE VALOR
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, 6 p.