(Mis)guided by the value creation principle : can new concepts solve old problems? Aleksandra Bal
By: Bal, Aleksandra
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Material type: 
ArticlePublisher: 2018Subject(s): ECONOMÍA DIGITAL | FISCALIDAD INTERNACIONAL | CREACIÓN DE VALOROnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 11, November 2018, 6 p. Summary: In this article, the author provides a critical evaluation of the current OECD and EU attempts to tax the digital economy, focusing on the concept of value creation and the role of users and data in creating value.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/11-6 (Browse shelf) | Available | BIT/2018/11-6 |
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Resumen.
In this article, the author provides a critical evaluation of the current OECD and EU attempts to tax the digital economy, focusing on the concept of value creation and the role of users and data in creating value.
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