Three approaches to taxing income from the digital economy electrónico which is the best for developing countries? Melanie Dewi Astuti
By: Astuti, Melani Dewi
.
Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | PRIMER PILAR (OCDE) | PAISES EN DESARROLLO
In:
Bulletin for International Taxation v. 74, n. 12, 2020, p. 721-728Summary: A multilateral solution for taxing the digital economy is awaited. The COVID-19 pandemic, the US withdrawal from the OECD discussions and differing country views mean that the Pillar One talks have been extended to mid-2021. New revenue sources are needed to fund economic recovery. Digital taxation could be an option.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2020/12-3 (Browse shelf) | Available | BIT/2020/12-3 |
Disponible únicamente en formato electrónico.
Resumen.
A multilateral solution for taxing the digital economy is awaited. The COVID-19 pandemic, the US withdrawal from the OECD discussions and differing country views mean that the Pillar One talks have been extended to mid-2021. New revenue sources are needed to fund economic recovery. Digital taxation could be an option.
Click on an image to view it in the image viewer
There are no comments for this item.