Bush, John
Taxing the digital economy options, trade considerations, and a solution / by John N. Bush and Rachel Thrasher .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider four options for taxing the digital economy ? tariffs on electronic commerce, VAT, the corporate income tax, and digital services taxes. They examine the potential effects of trade laws on each and propose a solution that would allow countries to select a tax that is suited to their needs.
ECONOMÍA DIGITAL
IMPUESTOS
Thrasher, Rachel
Tax Notes International 1048-3306v. 99, n. 4, July 27, p. 455-469
Taxing the digital economy options, trade considerations, and a solution / by John N. Bush and Rachel Thrasher .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider four options for taxing the digital economy ? tariffs on electronic commerce, VAT, the corporate income tax, and digital services taxes. They examine the potential effects of trade laws on each and propose a solution that would allow countries to select a tax that is suited to their needs.
ECONOMÍA DIGITAL
IMPUESTOS
Thrasher, Rachel
Tax Notes International 1048-3306v. 99, n. 4, July 27, p. 455-469