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Should we use value creation or destination as a basis for taxing digital businesses ? : Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux Krister Andersson

By: Andersson, Krister .

Material type: Article

ArticlePublisher: 2018Subject(s): IMPUESTO DE SOCIEDADES

| ECONOMÍA DIGITAL

| CREACIÓN DE VALOR

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 12, December 2018, p. 684-689Summary: The author, in this article, provides his thoughts regarding Professor Michael Devereux's 2018 Klaus Vogel Lecture on the topic of "Should we use value creation or destination as a basis for taxing digital businesses?".

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/12-1 (Browse shelf)	Available		BIT/2018/12-1

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Previous	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 ?	BIT/2018/12-2 The OECD International Compliance Assurance Programme	BIT/2018/12-3 The OECD/G20 Base Erosion and Profit Shifting initiative and developing countries	BIT/2018/12-4 Slicing the pie in Latin America	Next

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The author, in this article, provides his thoughts regarding Professor Michael Devereux's 2018 Klaus Vogel Lecture on the topic of "Should we use value creation or destination as a basis for taxing digital businesses?".

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Should we use value creation or destination as a basis for taxing digital businesses ? : Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux Krister Andersson

By: Andersson, Krister.

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By: Andersson, Krister .