Hammerl, Stefan C.
Administering profit and consumption taxation in market jurisdictions selected similarities in the digital era electrónico / Stefan C. Hammerl and Lily T. Zechner .-- , 2022
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider profit and consumption taxation in the digital era, specifically comparing the existing system of VAT as it applies in the European Union with the OECD’s proposals under Pillar One in relation to corporate income tax.
ECONOMÍA DIGITAL
CONSUMO
IMPUESTOS
IMPUESTO SOBRE EL VALOR AÑADIDO
DERECHO COMPARADO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
UNION EUROPEA
Zechner, Lily
Bulletin for International Taxation 0007-4624v. 76, n. 1, 2022, p. 2-12
Administering profit and consumption taxation in market jurisdictions selected similarities in the digital era electrónico / Stefan C. Hammerl and Lily T. Zechner .-- , 2022
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider profit and consumption taxation in the digital era, specifically comparing the existing system of VAT as it applies in the European Union with the OECD’s proposals under Pillar One in relation to corporate income tax.
ECONOMÍA DIGITAL
CONSUMO
IMPUESTOS
IMPUESTO SOBRE EL VALOR AÑADIDO
DERECHO COMPARADO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
UNION EUROPEA
Zechner, Lily
Bulletin for International Taxation 0007-4624v. 76, n. 1, 2022, p. 2-12