Kumar, Ajay Krishnan Pullarkkatt Sunil

Rethinking taxation for digital business models / by Ajay Krishnan Pullarkkatt Sunil Kumar

This article delineates the difficulties confronted by tax authorities in their efforts to tax the intangible assets and income associated with the digital economy. Additionally, the article proposes certain frameworks that could serve to narrow the gap between traditional and digital taxation.


ECONOMÍA DIGITAL
ACTIVOS INVISIBLES
IMPUESTOS

Tax Notes International 1048-3306v. 112, n. 7, November 13, 2023, p. 937-942

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