Kofler, Georg
Equalization taxes and the EU's digital services tax / Georg Kofler & Julia Sinnig .-- , 2019
Resumen.
This article address the general background of equalization taxes, the fundamental objections raised against it, and the relevant design features, both on a general level and specifically with regard to the proposal for an EU digital services tax.
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
Sinnig, Julia
Intertax 0165-2826 v. 47, n. 2, February 2019, p. 176-200
Equalization taxes and the EU's digital services tax / Georg Kofler & Julia Sinnig .-- , 2019
Resumen.
This article address the general background of equalization taxes, the fundamental objections raised against it, and the relevant design features, both on a general level and specifically with regard to the proposal for an EU digital services tax.
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
Sinnig, Julia
Intertax 0165-2826 v. 47, n. 2, February 2019, p. 176-200