Qualification of the digital services tax under tax treaties Daniela Hohenwarter, Georg Kofler, Gunter Maryr & Julia Sinnig
Contributor(s): Hohenwater, Daniela
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Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | SERVICIOS DIGITALES | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | TRATADOS INTERNACIONALES
In:
Intertax v. 47, n. 2, February 2019, p. 140-147
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/2-3 (Browse shelf) | Available | OP 2141/2019/2-3 |
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| OP 2141/2019/2 Intertax | OP 2141/2019/2-1 Special issue on digital taxation | OP 2141/2019/2-2 Taxing the digital economy | OP 2141/2019/2-3 Qualification of the digital services tax under tax treaties | OP 2141/2019/2-4 Measuring and interpreting countries' tax attractiveness for investments in digital business models | OP 2141/2019/2-5 Taxing where value is created | OP 2141/2019/2-6 Equalization taxes and the EU's digital services tax |
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