Andersson, Krister
Should we use value creation or destination as a basis for taxing digital businesses ? : Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux / Krister Andersson .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
The author, in this article, provides his thoughts regarding Professor Michael Devereux's 2018 Klaus Vogel Lecture on the topic of "Should we use value creation or destination as a basis for taxing digital businesses?".
IMPUESTO DE SOCIEDADES
ECONOMÍA DIGITAL
CREACIÓN DE VALOR
Bulletin for International Taxation 0007-4624 v. 72, n. 12, December 2018, p. 684-689
Should we use value creation or destination as a basis for taxing digital businesses ? : Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux / Krister Andersson .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
The author, in this article, provides his thoughts regarding Professor Michael Devereux's 2018 Klaus Vogel Lecture on the topic of "Should we use value creation or destination as a basis for taxing digital businesses?".
IMPUESTO DE SOCIEDADES
ECONOMÍA DIGITAL
CREACIÓN DE VALOR
Bulletin for International Taxation 0007-4624 v. 72, n. 12, December 2018, p. 684-689