Taxation of the digital economy the EU's outlook Larisa Gerzova, Ola Ostaszewska, Oana Popa
By: Gerzova, Larisa
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Contributor(s): Boeijen Ostaszewska, Ola van | Popa, Oana Cristina.
Material type: 
TextSeries: IBFD's white papers.Publisher: Amsterdam IBFD 2018Description: 8 p.Subject(s): ECONOMÍA DIGITAL | COMERCIO ELECTRONICO | IMPUESTOS | UNION EUROPEAOnline resources: Click here to access online Summary: On 21 March 2018, the European Commission published two legislative proposals for taxation of digital activities in the European Union and a recommendation to Member States on amending their tax treaties with third countries to ensure that the same rules apply to EU and non-EU companies. This paper describes and comments on the proposed rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OL 450 (Browse shelf) | Available | OL 450 |
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Resumen.
On 21 March 2018, the European Commission published two legislative proposals for taxation of digital activities in the European Union and a recommendation to Member States on amending their tax treaties with third countries to ensure that the same rules apply to EU and non-EU companies. This paper describes and comments on the proposed rules.
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