Analyzing the Italian digital services tax through European glasses by Raul-Angelo Papotti and Martha Caziero
By: Papotti, Raul Angelo
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Contributor(s): Caziero, Martha.
Material type: 
ArticlePublisher: 2019Subject(s): SERVICIOS DIGITALES | ECONOMÍA DIGITAL | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | ITALIA | ARMONIZACION FISCAL | UNION EUROPEA
In:
Tax Notes International v. 96, n. 5, November 4, 2019, p. 421-427Summary: In this article, the authors consider the broad goals and technical details of Italy's digital services tax. In doing so, they compare Italy's legislation with the European Commission's proposed digital services tax.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/5-2 (Browse shelf) | Available | OP 138-Bis/2019/96/5-2 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider the broad goals and technical details of Italy's digital services tax. In doing so, they compare Italy's legislation with the European Commission's proposed digital services tax.
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