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Equalization taxes and the EU's digital services tax Georg Kofler & Julia Sinnig

By: Kofler, Georg .

Contributor(s): Sinnig, Julia .

Material type: Article

ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL

| SERVICIOS DIGITALES

| IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES

In: Intertax v. 47, n. 2, February 2019, p. 176-200Summary: This article address the general background of equalization taxes, the fundamental objections raised against it, and the relevant design features, both on a general level and specifically with regard to the proposal for an EU digital services tax.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Artículos	IEF	IEF	OP 2141/2019/2-6 (Browse shelf)	Available		OP 2141/2019/2-6

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Previous	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	OP 2141/2019/2-7 The digital services tax and fundamental freedoms	OP 2141/2019/2-8 Developing a regulatory framework for the taxation of virtual currencies	OP 2141/2019/3 Intertax	Next

Resumen.

This article address the general background of equalization taxes, the fundamental objections raised against it, and the relevant design features, both on a general level and specifically with regard to the proposal for an EU digital services tax.

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Biblioteca del Instituto de Estudios Fiscales

Equalization taxes and the EU's digital services tax Georg Kofler & Julia Sinnig

By: Kofler, Georg.

Contributor(s): Sinnig, Julia.

Browsing IEF Shelves Close shelf browser

By: Kofler, Georg .

Contributor(s): Sinnig, Julia .