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Proposed 3% digital services tax Fred van Horzen and Andy van Esdonk

By: Horzen, Fred van .

Contributor(s): Esdonk, Andy van .

Material type: Article

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.

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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

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Previous	ITPJ/2018/4-11 Transfer pricing legislation in Kazakhstan	ITPJ/2018/4-12 Scope of CbC reporting and TP documentation requirements	ITPJ/2018/4-13 Recent transfer pricing developments	ITPJ/2018/4-2 Proposed 3% digital services tax	ITPJ/2018/4-3 The use of value chain analysis in a profit split	ITPJ/2018/4-4 The use of the profit split method in highly integrated transactions	ITPJ/2018/4-5 Using economic valuation techniques for transfer pricing purposes	Next

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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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Proposed 3% digital services tax Fred van Horzen and Andy van Esdonk

By: Horzen, Fred van.

Contributor(s): Esdonk, Andy van.

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By: Horzen, Fred van .

Contributor(s): Esdonk, Andy van .