Swain, Smarak
Evaluating an alternative approach to taxing digital platforms in an international context electrónico / Smarak Swain and Suranjali Tandon .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors propose a novel way of taxing digital platforms internationally, based on India's experience. The article explores a possible means to tax without changes to domestic tax law and treaties.
ECONOMÍA COLABORATIVA
IMPUESTOS
INDIA
FISCALIDAD INTERNACIONAL
Tandon, Suranjali
Bulletin for International Taxation 0007-4624v. 75, n. 8, August 2021, p. 359-369
Evaluating an alternative approach to taxing digital platforms in an international context electrónico / Smarak Swain and Suranjali Tandon .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors propose a novel way of taxing digital platforms internationally, based on India's experience. The article explores a possible means to tax without changes to domestic tax law and treaties.
ECONOMÍA COLABORATIVA
IMPUESTOS
INDIA
FISCALIDAD INTERNACIONAL
Tandon, Suranjali
Bulletin for International Taxation 0007-4624v. 75, n. 8, August 2021, p. 359-369