Tax wars the battle over taxing global digital commerce Arthur J. Cockfield
By: Cockfield, Arthur J
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Material type: 
ArticlePublisher: 2018Subject(s): ECONOMÍA DIGITAL | COMERCIO ELECTRONICO | FISCALIDAD INTERNACIONAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS
In:
Tax Notes International v. 92, n. 11, December 10, 2018, p. 1063-1071Summary: In this article, the author describes what he calls the emergence of an international tax "war" and provides an overview of global digital taxation reform efforts. He argues that the global digital tax conflict masks a growing dissatisfaction with how to tax value associated with global transactions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/11-1 (Browse shelf) | Available | OP 138-Bis/2018/92/11-1 |
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author describes what he calls the emergence of an international tax "war" and provides an overview of global digital taxation reform efforts. He argues that the global digital tax conflict masks a growing dissatisfaction with how to tax value associated with global transactions.
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