Proposed 3% digital services tax Fred van Horzen and Andy van Esdonk
By: Horzen, Fred van
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Contributor(s): Esdonk, Andy van.
Material type: 
ArticlePublisher: 2018Subject(s): SERVICIOS DIGITALES | ECONOMÍA DIGITAL | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | UNION EUROPEA
In:
International Transfer Pricing Journal v. 25, n. 4, July/August 2018, p. 267-272Summary: In this article, the authors question the tenability of the temporary Digital Services Tax, as proposed by the European Commission in developing a tax system for the digital market.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2018/4-2 (Browse shelf) | Available | ITPJ/2018/4-2 |
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors question the tenability of the temporary Digital Services Tax, as proposed by the European Commission in developing a tax system for the digital market.
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