Rawal, Radhakishan
Taxation of digitalized economy proposed UN solution / Radhakishan Rawal .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The first draft of new Article 12B - Income from Automated Digital Services was recently released by the UN Tax Committee. This article contains an analysis of the proposed article 12B.
ECONOMÍA DIGITAL
IMPUESTOS
FISCALIDAD INTERNACIONAL
NACIONES UNIDAS
Asia - Pacific Tax Bulletin 1385-3082v. 26, n. 3, 2020
Taxation of digitalized economy proposed UN solution / Radhakishan Rawal .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
The first draft of new Article 12B - Income from Automated Digital Services was recently released by the UN Tax Committee. This article contains an analysis of the proposed article 12B.
ECONOMÍA DIGITAL
IMPUESTOS
FISCALIDAD INTERNACIONAL
NACIONES UNIDAS
Asia - Pacific Tax Bulletin 1385-3082v. 26, n. 3, 2020