Astuti, Melani Dewi
Three approaches to taxing income from the digital economy which is the best for developing countries? electrónico / Melanie Dewi Astuti .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
A multilateral solution for taxing the digital economy is awaited. The COVID-19 pandemic, the US withdrawal from the OECD discussions and differing country views mean that the Pillar One talks have been extended to mid-2021. New revenue sources are needed to fund economic recovery. Digital taxation could be an option.
ECONOMÍA DIGITAL
IMPUESTOS
PRIMER PILAR (OCDE)
PAISES EN DESARROLLO
Bulletin for International Taxation 0007-4624v. 74, n. 12, 2020, p. 721-728
Three approaches to taxing income from the digital economy which is the best for developing countries? electrónico / Melanie Dewi Astuti .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
A multilateral solution for taxing the digital economy is awaited. The COVID-19 pandemic, the US withdrawal from the OECD discussions and differing country views mean that the Pillar One talks have been extended to mid-2021. New revenue sources are needed to fund economic recovery. Digital taxation could be an option.
ECONOMÍA DIGITAL
IMPUESTOS
PRIMER PILAR (OCDE)
PAISES EN DESARROLLO
Bulletin for International Taxation 0007-4624v. 74, n. 12, 2020, p. 721-728