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The scope of the Commission's digital tax proposals Martti Nieminen

By: Nieminen, Martti .

Material type: Article

ArticlePublisher: 2018Subject(s): ECONOMÍA DIGITAL

| SERVICIOS ELECTRÓNICOS

| IMPUESTOS

| UNION EUROPEA

| LEGISLACION COMUNITARIA

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 11, November 2018, p. 664-675Summary: In this article, the author examines the European Commission's proposals regarding the Digital Services Tax Directive and the Significant Digital Presence Directive, with special emphasis on the scope of the two Directives and their implications for the European Union as a whole, the Member States and non-EU countries.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/11-5 (Browse shelf)	Available		BIT/2018/11-5

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Previous	BIT/2018/11-2 Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative	BIT/2018/11-3 The effect of global intangible low-taxed income on US investment in Australia	BIT/2018/11-4 (Re)defining the balance between tax transparency and tax privacy in Big Data analytics	BIT/2018/11-5 The scope of the Commission's digital tax proposals	BIT/2018/11-6 (Mis)guided by the value creation principle	BIT/2018/11-7 Taxation and the business environment in Afghanistan	BIT/2018/12-1 Should we use value creation or destination as a basis for taxing digital businesses ?	Next

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Resumen.

In this article, the author examines the European Commission's proposals regarding the Digital Services Tax Directive and the Significant Digital Presence Directive, with special emphasis on the scope of the two Directives and their implications for the European Union as a whole, the Member States and non-EU countries.

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The scope of the Commission's digital tax proposals Martti Nieminen

By: Nieminen, Martti.

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By: Nieminen, Martti .