Willis, Benjamin Michael
The TCJA's unilateral provocation of DSTs / by Benjamin M. Willis and José Rubens Scharlack .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that the United States' inconsistent positions regarding international taxation are an invitation for foreign jurisdictions to impose digital services taxes.
FISCALIDAD INTERNACIONAL
POLITICA FISCAL
ESTADOS UNIDOS
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
Scharlack, José Rubens
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 481-486
The TCJA's unilateral provocation of DSTs / by Benjamin M. Willis and José Rubens Scharlack .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that the United States' inconsistent positions regarding international taxation are an invitation for foreign jurisdictions to impose digital services taxes.
FISCALIDAD INTERNACIONAL
POLITICA FISCAL
ESTADOS UNIDOS
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
Scharlack, José Rubens
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 481-486