Papotti, Raul Angelo
Analyzing the Italian digital services tax through European glasses /by Raul-Angelo Papotti and Martha Caziero .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider the broad goals and technical details of Italy's digital services tax. In doing so, they compare Italy's legislation with the European Commission's proposed digital services tax.
SERVICIOS DIGITALES
ECONOMÍA DIGITAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
ITALIA
ARMONIZACION FISCAL
UNION EUROPEA
Caziero, Martha
Tax Notes International 1048-3306 v. 96, n. 5, November 4, 2019, p. 421-427
Analyzing the Italian digital services tax through European glasses /by Raul-Angelo Papotti and Martha Caziero .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider the broad goals and technical details of Italy's digital services tax. In doing so, they compare Italy's legislation with the European Commission's proposed digital services tax.
SERVICIOS DIGITALES
ECONOMÍA DIGITAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
ITALIA
ARMONIZACION FISCAL
UNION EUROPEA
Caziero, Martha
Tax Notes International 1048-3306 v. 96, n. 5, November 4, 2019, p. 421-427