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Reflections on cross-border tax challenges of the digital economy by Walter Hellerstein

By: Hellerstein, Walter.
Material type: ArticleArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | OPERACIONES TRANSFRONTERIZAS | FISCALIDAD INTERNACIONAL In: Tax Notes International v. 96, n. 8, November 25, 2019, p. 671-696Summary: In this article, the author discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy.
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OP 138-Bis/2019/96/8-1 (Browse shelf) Available OP 138-Bis/2019/96/8-1

Disponible también en formato electrónico.

Resumen.

In this article, the author discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy.

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